HomeMy Public PortalAbout20200109Packet Amended#4.pdfMAYOR CITY MANAGER
Shirley Sessions Dr. Shawn Gillen
CITY COUNCIL CLERK OF COUNCIL
Barry Brown Jan LeViner
John Branigin
Jay Burke CITY ATTORNEY
Nancy DeVetter Edward M. Hughes
Spec Hosti
Monty Parks
CITY OF TYBEE ISLAND
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
A M E N D M E N T # 4 A G E N D A
REGULAR MEETING OF TYBEE ISLAND CITY COUNCIL
January 09, 2020 at 7:00 PM
Please silence all cell phones during Council Meetings
Consideration of Items for Consent Agenda 6:30PM
Executive Session
Opening Ceremonies
Call to Order
Invocation – Jan LeViner, CMC
Pledge of Allegiance
Announcements - Mayor Session
Recognitions and Proclamations
1. Major Joel Fobes, Tybee Island Police Department
Officer Vega
Officer Lackey
Officer Woodworth
Officer Netties
Jailer Hefflefinger
2. Employee of the Quarter
3. Recognition of Past Council Members
In Memorial
4. In Memorial - 2019
Nomination and Vote - Mayor Pro Tem
5. Nomination and Vote - Mayor Pro Tem
Consideration of the approval of the minutes of the meetings of the Tybee island City Council
6. Minutes, City Council Meeting, December 12, 2019
7. Minutes, Special City Council Meeting, December 26, 2019
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Consideration of Boards, Commissions and Committee Appointments
8. Planning Commission
Demery Bishop (incumbent)
Ron Bosswick (incumbent)
Marianne Bramble (incumbent)
Tina Gann (incumbent)
Elaine McGruder
Mary McLemore
J. Whitley Reynolds
Brian West
Invited Guests
9. Mauldin and Jenkins to present the final Audit for FY2019
10. Cheryl Brown, Census 2020
11. Rachel Perkins, Tybee Island MLK Parade
Citizens to be Heard: Please limit comments to 3 minutes. Maximum allowable times of 5
minutes.
12. Susan Kimbrell: Update on the property at Polk and Solomon
13. Carolyn Jurick, TIMA Enrollment
Consideration of Approval of Consent Agenda
Public Hearings
14. SITE PLAN APPROVAL -909 BUTLER AVENUE-40006 07004-ZONE R-2-COREY JONES
15. PLANNING COMMISSION MINUTES FOR DECEMBER 16, 2019
Consideration of Local Requests & Applications – Funding, Special Events, Alcohol License
16. Alcohol License Request-Special Event-Beer, Wine Tybee Festival Association/Mardi Gras
Tybee-Tybrisa Turnabout February 22, 2020
Consideration of Bids, Contracts, Agreements and Expenditures
17. RFP 2019-746 - Sludge Dewatering Press. Approval to award contract to Pinco.
18. Recommendation for award of new Software Contract – RFP 2019-744 to Caselle. Line
Item 100-1535-52-1310. Budget amendment attached.
19. EOM Change Order - $13,610 from 505.4310.54.1401 (Sewer Line Repairs) to
505.4310.54.1499 (Sewer Line Replacement Inlet and 17th)
20. Guardian Dune Project
21. Class and Comp Study with Evergreen Contract
22. Atlantic Waste Contract
23. USACE Ship-Induced Wake Investigation Study - Line Item 340-6125-54-1403
Consideration of Ordinances, Resolutions
24. 01-2020, Second Reading, Article 4, Section 4-050(L), Maritime District
Council, Officials and City Attorney Considerations and Comments
25. Shirley Sessions: Committees
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
26. John Branigin: Update on Public Safety Committee
27. Barry Brown: Ham Operators Meeting, January 25 - 26, 2020, Memorial Park
28. Monty Parks: Administrative Fines
29. Monty Parks: Marsh Hen Budget Adjustment
30. Monty Parks: Waiver of TIMA fees
31. Shawn Gillen - Approval to Present to Planning Commission Site Plan for Modular Office
Space for City
32. Shawn Gillen: Employee Compensation for Extraordinary Service in Connection with
Emergency Circumstances in relation to Hurricane Dorian
33. George Shaw: Hazard Mitigation Grant update
Executive Session
Discuss litigation, personnel and real estate
Possible vote on litigation, personnel and real estate discussed in executive session
Adjournment
Individuals with disabilities who require certain accommodations in order to allow them to observe and/or
participate in this meeting, or who have questions regarding the accessibility of the meeting or the facilities are
required to contact Jan LeViner at 912.472.5080 promptly to allow the City to make reasonable accommodations
for those persons.
*PLEASE NOTE: Citizens wishing to speak on items listed on the agenda, other than public hearings,
should do so during the citizens to be heard section. Citizens wishing to place items on the council
meeting agenda must submit an agenda request form to the City Clerk’s office by Thursday at 5:00PM
prior to the next scheduled meeting. Agenda request forms are available outside the Clerk’s office at City
Hall and at www.cityoftybee.org.
THE VISION OF THE CITY OF TYBEE ISLAND
“is to make Tybee Island the premier beach community in which to live, work, and play.”
THE MISSION OF THE CITY OF TYBEE ISLAND
“is to provide a safe, secure and sustainable environment by delivering superior services through responsible
planning, preservation of our natural and historic resources, and partnership with our community to ensure
economic opportunity, a vibrant quality of life, and a thriving future.”
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
8. Planning Commission
Demery Bishop (incumbent)
Ron Bosswick (incumbent)
Marianne Bramble (incumbent)
Tina Gann (incumbent)
Elaine McGruder
Mary McLemore
J. Whitley Reynolds
Brian West
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CITY OF TYBEE ISLAND
P.O. Box 2794 . 403 Butler Ave.
Tybee Island, GA 31328
Phone (912) 786-4573 . Fax (912) 786-5737
PLANNING COMMISSION MEMBER APPLICATION QUESTIONS
1. Why do you want to be a member of the Tybee Island Planning Commission?
I’ve owned property on Tybee since 1990 and have observed the changes and challenges the island has
experienced over that time period. The combination of my caring for the island, technical skills, and most
important my activities involving the City of Tybee governance cause me to reapply to be a member of the
Commission. On occasion, my business and personal travel schedule will not allow my attendance at all
Commission meetings. As required, the appropriate people would be notified in advance.
2. What do you believe to be the most important aspect of the role that a Planning Commissioner plays
for the community and the City.
A planning commissioner applies the current ordinances and spirit of the Master Plan to projects presented to
the commission for approval. This approval is ordinance based without personal or any other bias. This
process is completed in a public forum and gives the citizens their first opportunity to understand and comment
on pending projects, ordinances, and general City of Tybee governance. The commissioner also provides an
important forward planning process for the future of Tybee Island.
3. Explain your understanding of the City of Tybee Island’s Land Development Code.
The Land Development Code is Appendix A of the Tybee Island Code of Ordinances. The code provides the
zoning designations (land use options) and the details for development on Tybee Island excluding the Spanish
Hammock section of Tybee that is not part of the City. I’ve used the code to define building / remodeling
requirements and necessary documents for several permits directly related to my own property. I’ve also
researched code compliance as it related to projects that I became involved in indirectly or by requests from
other parties. I won’t say that I am an expert on the code but I’ve been involved in numerous projects,
ordinance development, and Master Plan discussions over the last four years of being a member of the Planning
commission and consider myself competent to use the code to find the necessary information to apply to a direct
question concerning a project / issue.
4. Briefly explain a land use decision that interested you. Share your observations about the process and
decision.
In November of 2018 the recreational cruise boat (gambling boat) agenda item was presented at the planning
commission meeting. The existing ordinance allowed for a cruise boat business to be operated in the Lazaretto
Creek area. An inaccurate site plan was provided by the applicant. After several meetings with the applicant
and his attorney the planning commission found that the site plan provided did not take into account the
numbers of cruise boat passengers, crew members, parking requirements, and traffic flow in the Lazaretto
general area. When we asked for further information, the applicant withdrew the application. Without the
planning commission’s due diligence process and the ability of the citizens to view and comment on the
process, the city council would have engaged in a project that was highly emotionally charged and did not meet
the requirements of Tybee’s ordinances. The work of the planning commission is to ensure that when the city
council hears an applicant’s request that it has been fully vetted according to our ordinances. The planning
commission is only a recommending body, but is a beneficial check and balance for the city council. In
November of 2019, through earlier recommendations from the planning commission, the ordinance for
businesses allowed in the Lazaretto area has been modified to eliminate cruise boats and requires special review 7
for businesses that are not currently approved. The city council in conjunction with the planning commission
made improvements to an ordinance to ensure that the Lazaretto Creek (Maritime Zoned area) would not be
overly burdened by future large-scale cruise line businesses that could overwhelm the maritime area.
5. Where do you see the City of Tybee Island in ten (10) years?
We currently have a solid foundation through our current ordinances, Master Plan, and Capacity Study to guide
the City of Tybee Island into the future. If the planning commission and city council use these documents to
guide them in their decision-making processes, the City of Tybee Island will have the necessary infrastructure
improvements, development densities, and cash requirements for needed improvements. If these bodies don’t
follow these documents, the island through limited domestic water, waste water, and storm water systems will
not support the future demand of growth or livability for its citizens or visitors. I personally believe that
through citizen involvement and good governance through existing polices / ordinances, the City of Tybee
Island has a bright sustainable future.
6. In your own words, please give your opinion as to the meaning of “conflict of interest”.
My definition of a conflict of interest would be my involvement in an action where my private or personal (ie:
family, friends, business activities) interests would appear, to a normal citizen, to influence the execution of my
official duties. When in doubt, state your interests for public awareness and for the record.
7. What would consider to be the biggest accomplishment that the Planning Commission has made over
the last five (5) years.
There have been numerous text amendments to the City of Tybee’ ordinances that the planning commission has
reviewed, debated, and approved. This review process has improved the clarity of many ordinances, given the
public an opportunity to comment, and improved the consistency throughout Tybee’s Land Development Code.
8. If you could change one thing about the Planning Commission, what would that be? Please explain
the benefits that would come about as a result of the proposed change.
Many times, the information provided by an applicant to the planning commission is not the same information
that is provided to city council. Both bodies should be making decisions from the same information. The
planning commission recommendations may change based on that additional information that would reduce the
amount of time city council would need to review the applicant’s request.
Signature_______________________________________ Date November 21, 2019
Printed Name Ronald W. Bossick
Address 1017 Bay Street
PO Box 1538
Tybee Island, GA 31328
Telephone 912-786-0093
Email rbossick@cityof tybee.org
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
9. Mauldin and Jenkins to present the final Audit for FY2019
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis
Financial & Compliance Audit Summary
June 30, 2019
Presented by:
Trey Scott, CPA
(800) 277-0050
Over 450 Governments Served Annually
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Governmental Auditors, Accountants
& Financial Reporting Consultants
Albany
Clover
New
Bern
Bradenton
Braselton
Clayton County
Fairburn
Austell
Americus
Garner
Chattahoochee Hills
Hardeeville
Beaufort
Chapin
Goose Creek
Aiken
Loris
Decatur
Pensacola
Dunwoody
Stonecrest
Alpharetta
Charleston
Richmond Hill
Blakely
Flovilla
Bloomingdale
Brookhaven
Doraville
Griffin
Garden City
Cordele
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Ballground
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Cedartown Brunswick
Douglasville
Baldwin
Cochran
Selma
Conyers
Clarkston
Naples
Rome
Tuscaloosa
Hollywood
Orangeburg
Summerville
Bristol
Jamestown
Crossville
Crystal River
Cooper City
Callaway
Arcadia
Islamorada
Haines City
Ft. Meyers Beach
Hallandale Beach
Long Boat Key
Lake Placid
Marco Island
Wildwood
Plant City
Pinecrest
North Port
Vernonburg
Peachtree Corners
Morrow
Lyons
Ludowici
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St. Marys
Kennesaw
Jeffersonville
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Peachtree City
Monroe
Milton
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Leesburg
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Johns Creek
Jefferson Hinesville
Valdosta
Rockmart
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Quitman
Powder Springs
Pooler
Suwanee
Stockbridge
South Fulton Social Circle
Sharpsburg
Tifton
Perry
Villa Rica
Toccoa
Union
City
Tybee Island
Tucker
Thunderbolt
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 1
PURPOSE OF THE AUDITOR’S DISCUSSION & ANALYSIS
♦ Engagement Team and Firm Information.
♦ Overview of:
o Audit Opinion;
o Financial Statements, Footnotes and Supplementary
Information;
o Compliance Reports;
♦ Required Communications under Government Auditing Standards.
♦ Other Items and Closing Thoughts.
♦ Answer Questions.
Governmental Auditors, Accountants
& Financial Reporting Consultants
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 2
MAULDIN & JENKINS – GOVERNMENTAL PRACTICE
General Information:
• Founded in 1918. Approx. 300 personnel.
Large regional Southeastern firm.
• Offices in Macon, Atlanta, Albany, Savannah,
Bradenton, Chattanooga, Columbia and Birmingham.
Governmental Sector:
• Serve more governmental entities in the Southeast
than any other firm with over 100,000 hours annually.
• Largest industry niche served by Firm (28% of Firm).
• Over 100 people with current governmental experience.
• In past three (3) years, we have served approx. 450 governments:
115 cities:
55 counties;
55 school systems and 40 charter schools;
40 state entities;
45 stand-alone business-type special purpose entities (water/sewer, transit, gas,
electric, and airports, etc.);
105 stand-alone governmental special purpose entities (housing, development,
industrial, other educational, health & welfare, retirement, libraries, etc.);
100+ water & sewer systems, 25 airport operations, 10 gas systems, 15 electrical
utilities, & 10 transit services;
115 governments awarded the GFOA's and/or ASBO’s Financial Reporting
Certificates.
• Experience performing forensic audit services and information technology consultations.
• Experience performing municipal bond debt issuance attestation services serving
approx. 50 clients with over $11 billion in aggregate publicly issued debt instruments.
• Considered to be in the Top 20 total number of Single Audits conducted in U.S.A.
Engagement Team Leaders Include:
• Trey Scott – Engagement Lead Partner – 12 years experience
• Miller Edwards – Quality Assurance Partner – 33 years experience
• Kellan Shuford – Supervisor – 5 years experience
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 3
MAULDIN & JENKINS – ADDITIONAL INFORMATION
Other Industries & Services by Mauldin & Jenkins:
Each of Mauldin & Jenkins’ offices provides a wide variety of services to a broad range of
clientele. We have partners and managers who are responsible for specialized practice areas of
auditing and accounting, taxes and management advisory services. Their purpose, as leaders in
the particular practice area, is to establish policies with respect to technical matters in these
specific areas and ensure that the quality of the Firm's practice is maintained.
Industries Served: Over the years, our partners have developed expertise in certain industries
representative of a cross section of the Georgia economy, including:
• Governmental Entities (state entities,
cities, counties, school systems,
business type operations, libraries, and
other special purpose entities)
• SEC Registrants
• Wholesale Distribution
• Agri-Businesses
• Manufacturing
• Professional Services
• Employee Benefit Plans
• Financial Institutions (community banks,
savings & loans, thrifts, credit unions,
mortgage companies, and finance
companies)
• Non-Profit Organizations
• Retail Businesses
• Long-term Healthcare
• Construction & Development
• Individuals, Estates and Trusts
• Real Estate Management
Services Provided: This diversity of practice enables our personnel to experience a wide variety
of business, accounting and tax situations. We provide the traditional and not-so-traditional
services such as:
• Financial Audit / Review / Compilation
• Compliance Audits & Single Audits
• Agreed-Upon Procedures
• Forensic Audits
• Bond Issuance Services
• Performance Audits
• State Sales Tax Matters
• International Tax Matters
• Business & Strategic Planning
• Profitability Consulting
• Budgeting
• Buy-Sell Agreements & Business
Valuation Issues
• Income Tax Planning & Preparation
• Multi-State Income Tax Issues
• Information Systems Consulting
• Cost Accounting Analysis
• Healthcare Cost Reimbursement
• Outsourced Billing Services
• Fixed Asset Inventories
• Succession & Exit Strategy Consulting
• Estate Planning
• Management Information Systems
• Employee Benefit Plan Administration
• Merger / Acquisition & Expansion
Financing
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 4
INDEPENDENT AUDITOR’S REPORT
The independent auditor’s report has specific significance to readers of the financial report.
Management’s Responsibility for the Financial Statements
The financial statements are the responsibility of management.
Auditor’s Responsibility
Our responsibility, as external auditors, is to express opinions on these financial statements
based on our audit. We conducted our audit in accordance with auditing standards generally
accepted in the United States of America and the standards applicable to financial audits
contained in Government Auditing Standards, issued by the Comptroller General of the United
States. We planned and performed our audit to obtain reasonable assurance about whether
the financial statements are free from material misstatement.
Opinions
We have issued an unmodified audit report (i.e., “clean opinions”). The respective financial
statements are considered to present fairly the financial position and results of operations as of
and for the year ended.
Other Matters
Certain required supplementary information and other information is included in the financial
report and, as directed by relevant auditing standards, we have not expressed an opinion or
provided any assurance on the respective information.
Other Reporting
Government Auditing Standards require auditors to issue a report on our consideration of
internal control over financial reporting and on our tests of compliance with certain provisions
of laws, regulations, contracts and grant agreements and other matters. We have issued such a
report and reference to this report is included in the independent auditor’s report.
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 5
OVERVIEW OF FINANCIAL STATEMENTS
The City’s basic financial statements include three components:
1) Government-wide financial statements;
2) Fund financial statements; and
3) Notes to the financial statements.
The government-wide financial statements provide a broad overview of all of the City’s funds.
The Statement of Net Position presents information on all assets (and deferred outflows) and
liabilities (and deferred inflows) of the City, with the resulting difference reported as net
position. The Statement of Activities presents information showing how the City’s net position
changed during the most recent fiscal year. Revenues are categorized as program revenues or
general revenues. Expenses are categorized by function.
The fund financial statements more closely resemble the financial statements as presented
prior to the adoption of GASB Statement No. 34. All of the funds of the City can be divided into
three (3) categories: governmental funds (includes the General Fund), business-type funds, and
fiduciary funds.
The City also includes, as part of the financial report, the following information:
Special Purpose Local Option Sales Tax (SPLOST) Schedules and Report.
Government-Wide (Full-Accrual) Financial Statements
As noted above, the financial report of the City includes two (2) entity-wide financial
statements: a Statement of Net Position; and a Statement of Activities. Highlights of the
government-wide statements notes total assets (and deferred outflows of resources) of
approximately $57.8 million offset by liabilities (and deferred inflows of resources) of
approximately $16.3 million. This results in the City reported net position (or equity) of
approximately $41.5 million. Also, a substantial element of the net position is composed of the
net investment in capital assets in the approximate amount of $23.9 million. Restricted net
position amounts to approximately $5.0 million leaving unrestricted net position at $12.6
million.
The Statement of Activities attempts to report expenses in the first column with direct
offsetting program revenues to the adjacent columns to arrive at a net cost of the functional
areas of operation. General revenues (primarily property taxes and sales taxes) come to the
rescue of the net cost functional areas resulting in the City reporting a change in net position of
approximately $4.4 million for the fiscal year ended June 30, 2019.
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 6
General Fund
Of primary interest to the City is the General Fund, which accounts for the majority of revenues
received and funds expended in the operations of the City, including general government,
municipal court, public safety, public works, culture and recreation, and housing and
community development.
General Fund Revenues: The following chart depicts the primary revenue sources of the
General Fund for the 2019 fiscal year. Charges for services represent a key component of
revenue.
General Fund Expenditures: The following chart presents the General Fund’s expenditures by
major function for the fiscal year ended June 30, 2019.
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 7
The following chart reflects fund balance of the General Fund for the last five (5) fiscal years.
Other Governmental Funds
The City maintains four (4) special revenue funds (Hotel/Motel Tax Fund, FEMA/GEMA Grant
Fund, Confiscated Assets Fund, and the E911 Fund). These funds account for revenues derived
from specific sources which are legally restricted to finance particular functions or activities.
The City also maintains three (3) capital projects fund – the 2003 SPLOST Fund, the 2014
SPLOST Fund, and the Grant Fund. Capital projects funds are used to account for revenues and
expenditures related to the renovation and/or construction of major capital assets.
Additionally, the City reports one Debt Service fund.
Business-Type Funds
The City maintains three (3) enterprise funds, which are used to account for operations in a
manner similar to private business enterprises. The enterprise funds maintained are the Water
and Sewer Fund, the River’s End RV Park Fund, and the Solid Collection Fund.
Business-Type Statement of Net Position
Assets: The City’s assets recognized a slight increase during the year ended June 30, 2019.
Assets increased approximately $690,000, or 2.6%, from $26,508,929 to $27,199,574. This
increase can be attributed to the increase in cash.
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 8
Liabilities: The City’s liabilities decreased during the year ended June 30, 2019. Total liabilities
fell from $10,826,049 to $9,955,891. The decrease is primarily attributed to the City's decrease
in notes and bonds payable.
Net Position: The City’s equity position increased from approximately $15.7 million to $17.2
million. This increase is reconciled on the City’s “Statement of Revenues, Expenses and
Changes in Net Position”. It should be noted that a very large portion of the City’s net position
is its net investment in capital assets. While the City is reflecting approximately $17.2 million in
net position (or equity), only $3.4 million is unrestricted and considered available for
operations. In the end, the statement of net position for business-type activities reflects the
fact that the City has invested heavily in itself over the history of the organization.
Business-Type Statement of Revenues, Expenses and Changes in Net Position
Total operating revenues of $5.8 million remained consistent with those of the prior year of
approximately $5.8 million. Total operating expenses of $4.4 million also remained consistent
with those of the prior year of approximately $4.4 million. The Water and Sewer Fund
represents $795,273 of total business-type operating income and River’s End RV Park reflected
operating income of $824,251. The Solid Waste Fund incurred an operating loss of $174,302.
Non-operating income (expense) reflects small amounts of investment income and reduced
interest expense. During the current year, the City transferred $171,633 from the General Fund
to the Solid Waste Fund.
Business-Type Statement of Cash Flows
The statement of cash flows is a very important statement for any enterprise, and the City is no
different.
The “cash flows from operating activities” is the most important element in the statement of
cash flows, because it should be the operations of an entity that provides a substantial portion
of the capital needed in a growth environment. This section of the statement begins with
operating income (not net income as you see in the commercial sector) as reported in the
statement of operations.
The Government has very good cash flows from operations of the Water and Sewer Fund and
River’s End RV Park Fund. Such operating cash flows amounted to approximately $1.6 million
and $866 thousand, respectively for the year ended June 30, 2019. Operating cash flows for
the year ended June 30, 2018 were approximately $1.1 million for the Water and Sewer Fund
and $398,000 for the River’s End RV Park Fund. The Solid Waste Collection Fund used operating
cash of approximately $191,000.
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 9
Further, the operating cash flows were used to fund certain significant capital and related
financing activities:
• The City purchased capital assets in the amount of approximately $320,000.
• The City incurred an additional $67,000 in notes payable during the current year,
and paid principal on notes and revenue bonds in the amount of approximately
$904,000.
• Approximately $172,000 was transferred in from the General Fund.
In conclusion, the City reflects an overall increase in cash and cash equivalents of its business-
type funds of approximately $1.1 million for a total cash balance of approximately $4.2 million
at June 30, 2019.
Fiduciary Funds
The Government also maintains one agency fund – the Municipal Court Fund – which is used to
account for the collection and disbursement of fines by the Court
Footnotes
Note 1 – Summary of Significant Accounting Policies: This footnote discusses the overall
organization of the City and the nature of its operations. This note also discloses pertinent
information regarding the governing body of the City.
This footnote continues by sharing with a reader of the financial statements the significant
accounting policies and principles utilized in the preparation of the financial statements.
Note 2 – Legal Compliance – Budgets: This footnote discloses the City’s procedures in
establishing its annual budget and discloses excesses of actual expenditures over
appropriations for the year, if any.
Note 3 – Cash and Investments: The Governmental Accounting Standards Board (“GASB”)
issued Statement No. 40, Deposit and Investment Risk Disclosure, an amendment of GASB
Statement No. 3, which significantly changed the disclosure in the financial statements of the
City related to deposits and investments. The disclosure addresses common deposit and
investment risks related to credit risk, concentration of credit risk, interest rate risk, and foreign
currency risk.
This footnote reflects the fact that the City’s investments consisted of only amounts in Georgia
Fund 1, which is managed by the State of Georgia’s Office of Treasury and Fiscal Services.
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City of Tybee Island, Georgia
Auditor’s Discussion & Analysis (AD&A)
June 30, 2019
Mauldin & Jenkins Page 10
Note 4 – Receivables: This footnote discloses the City’s property tax calendar and detailed
information on various receivable (and allowances for doubtful receivables) balances.
Note 5 – Capital Assets: This footnote discloses the City’s capital asset activity and its related
accumulated depreciation for the year for both governmental activities and business-type
activities.
Note 6 – Long-Term Debt: This footnote discloses the City’s long-term debt activity for the
year, and other information and maturities for the revenue bonds notes payable.
Note 7 – Interfund Balances and Transfers: This footnote discloses detailed information on the
City’s interfund balances and transfers and the purpose of these balances and transactions.
Note 8 – Defined Benefit Pension Plan: This footnote discloses the details of the City's Defined
Benefit Pension Plan maintained through the Georgia Municipal Employee Benefit System
(“GMEBS”).
Note 9 – Risk Management: This footnote discloses the City’s various risks of loss.
Note 10 – Joint Venture: These footnotes disclose the City’s relationship with the Coastal
Georgia Regional Commission.
Note 11 – Commitments and Contingencies: This footnote discloses the outstanding
commitments and contingencies of the City. Certain matters disclosed in this footnote include:
litigation and grant contingencies.
Note 12 – Hotel/Motel Lodging Tax: This footnote discloses the City’s tax rate for hotel/motel
taxes, along with the amounts and nature of these revenues and expenditures.
COMPLIANCE REPORT
The financial report package contains the following compliance report.
Yellow Book Report: The first compliance report is a report on our tests of the City’s internal
controls and compliance with laws, regulations, etc. The tests of internal controls were those
we determined to be required as a basis for designing our financial statement auditing
procedures. Such tests also considered the City’s compliance with certain provisions of laws,
regulations, contracts and grant agreements, noncompliance with which could have a direct
and material effect on the determination of financial statement amounts. In accordance with
the respective standards, the report is not intended to provide an opinion, but to provide a
form of negative assurance as to the City’s internal controls and compliance with applicable
rules and regulations.
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REQUIRED COMMUNICATIONS
The Auditor’s Responsibility Under Government Auditing Standards
and Auditing Standards Generally Accepted in the United States of America
Our audit of the financial statements of the City of Tybee Island, Georgia (the “City”) for the
year ended June 30, 2019 was conducted in accordance with auditing standards generally
accepted in the United States of America and Government Auditing Standards issued by the
Comptroller General of the United States. Those standards require we plan and perform the
audit to obtain reasonable assurance about whether the financial statements are free of
material misstatement, whether caused by error, fraudulent financial reporting or
misappropriation of assets. An audit includes examining, on a test basis, evidence supporting
the amounts and disclosures in the financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by management, as well as
evaluating the overall financial statement presentation. Accordingly, the audit was designed to
obtain reasonable, rather than absolute, assurance about the financial statements. We believe
our audit accomplishes that objective.
In accordance with Government Auditing Standards, we have also performed tests of controls
and compliance with laws and regulations that contribute to the evidence supporting our
opinion on the financial statements. However, they do not provide a basis for opining on the
City’s internal control or compliance with laws and regulations.
Accounting Policies
Management has the ultimate responsibility for the appropriateness of the accounting policies
used by the City. There are several new accounting standards which will be required to be
implemented in the coming years. These are discussed later in this document.
In considering the qualitative aspects of the City’s accounting policies, we did not identify any
significant or unusual transactions or significant accounting policies in controversial or
emerging areas for which there is a lack of authoritative guidance or consensus. The City’s
policies relative to the timing of recording of transactions are consistent with GAAP and typical
government organizations.
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Management Judgments and Accounting Estimates
Accounting estimates are an integral part of the preparation of financial statements and are
based upon management’s current judgment. The process used by management encompasses
their knowledge and experience about past and current events and certain assumptions about
future events. Management has informed us they used all the relevant facts available to them
at the time to make the best judgments about accounting estimates and we considered this
information in the scope of our audit. We considered this information and the qualitative
aspects of management’s calculations in evaluating the City’s significant accounting policies.
Estimates significant to the financial statements include such items as: the estimated lives of
depreciable assets; actuarial assumptions and concepts relative to the benefit plans; deferred
revenues; valuation of financial and non-financial instruments; the estimated incurred-but-not-
reported liabilities; conservation commitments; extraordinary items; and the estimated
allowance for uncollectible accounts.
Financial Statement Disclosures
The footnote disclosures to the financial statements are also an integral part of the financial
statements. The process used by management to accumulate the information included in the
disclosures was the same process used in accumulating the financial statements, and the
accounting policies described above are included in those disclosures. The overall neutrality,
consistency, and clarity of the disclosures was considered as part of our audit and in forming
our opinion on the financial statements.
Significant Difficulties Encountered in Performing the Audit
We encountered no difficulties in dealing with management relating to the performance of the
audit.
Disagreements with Management
We encountered no disagreements with management over the application of significant
accounting principles, the basis for management’s judgments on significant matters, the scope
of the audit or significant disclosures to be included in the financial statements.
Representation from Management
We requested written representations from management relating to the accuracy of
information included in the financial statements and the completeness and accuracy of various
information requested by us, during the audit. Management provided those written
representations without a problem.
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Management’s Consultations with Other Accountants
We are not aware of any consultations management had with other accountants about
accounting or auditing matters.
Significant Issues Discussed with Management
There were no significant issues discussed with management related to business conditions,
plans, or strategies that may have affected the risk of material misstatement of the financial
statements. We are not aware of any consultations management had with us or other
accountants about accounting or auditing matters. No major issues were discussed with
management prior to our retention to perform the aforementioned audit.
Audit Adjustments
During our audit of the City’s basic financial statements as of and for the year ended June 30,
2019, there were several adjustments posted to the funds of the City. All adjustments were
provided to us during audit fieldwork. No adjustments were proposed as a result of our audit
procedures. Additionally, we had no passed adjustments.
Independence
We are independent of the City, and all related organizations, in accordance with auditing
standards promulgated by the American Institute of Public Accountants and Government
Auditing Standards, issued by the Comptroller General of the United States.
Other Information in Documents Containing Audited Financial Statements
We are not aware of any other documents that contain the audited basic financial statements.
If such documents were to be published, we would have a responsibility to determine that such
financial information was not materially inconsistent with the audited statements of the City.
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ACCOUNTING RECOMMENDATIONS AND RELATED MATTERS
Other Matters for Communication to the Board and Management
During our audit of the financial statements as of and for the year ended June 30, 2019, we
noted other matters which we wish to communicate to you in an effort to keep the City abreast
of accounting matters that could present challenges in financial reporting in future periods.
1) New Governmental Accounting Standards
Board (GASB) Standards
As has been the case for the past 10 years, GASB has issued several other new pronouncements
which will be effective in future years. The following is a brief summary of the new standards:
a) Statement No. 84, Fiduciary Activities was issued in January 2017 and is effective for
the first reporting period beginning after December 15, 2018. This statement establishes
criteria for identifying fiduciary activities with a focus on: 1) whether a government is
controlling the assets of the fiduciary activity; and 2) the beneficiaries with whom a
fiduciary relationship exists.
Further, this statement describes four (4) fiduciary funds that should be reported, if
applicable: 1) pension and other employee benefit trust funds; 2) investment trust
funds; 3) private-purpose trust funds; and 4) custodial funds. Custodial funds generally
should report fiduciary activities that are not held in a trust or equivalent arrangement
that meets specific criteria.
b) Statement No. 87, Leases was issued in June 2017 and is effective for the first reporting
period beginning after December 15, 2019. This statement increases the usefulness of
governments’ financial statements by requiring recognition of certain lease assets and
liabilities for leases that previously were classified as operating leases and recognized as
inflows of resources or outflows of resources based on the payment provisions of the
contract. It establishes a single model for lease accounting based on the principle that a
lease is the financing of the right to use an underlying asset.
Under this statement, a lessee is required to recognize a lease liability and an intangible
right-to-use lease asset, and a lessor is required to recognize a lease receivable and a
deferred inflow of resources, thereby enhancing the relevance and consistency of
information about governments’ leasing activities.
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Definition of a Lease: A lease is defined as a contract that conveys control of the right
to use another entity’s non-financial asset (the underlying asset) as specified in the
contract for a period of time in an exchange or exchange-like transaction. Examples of
non-financial assets include buildings, land, vehicles, and equipment. Any contract that
meets this definition should be accounted for under the lease’s guidance, unless
specifically excluded in this statement.
Lease Term: The lease term is defined as the period during which a lessee has a non-
cancelable right to use an underlying asset, plus the following periods, if applicable:
• Periods covered by a lessee’s option to extend the lease if it is reasonably
certain, based on all relevant factors, that the lessee will exercise that option;
• Periods covered by a lessee’s option to terminate the lease if it is reasonably
certain, based on all relevant factors, that the lessee will not exercise that
option;
• Periods covered by a lessor’s option to extend the lease if it is reasonably
certain, based on all relevant factors, that the lessor will exercise that option;
• Periods covered by a lessor’s option to terminate the lease if it is reasonably
certain, based on all relevant factors, that the lessor will not exercise that option.
A fiscal funding or cancellation clause should affect the lease term only when it is
reasonably certain that the clause will be exercised. Lessees and lessors should reassess
the lease term only if one or more of the following occur:
• The lessee or lessor elects to exercise an option even though it was previously
determined that it was reasonably certain that the lessee or lessor would not
exercise that option;
• The lessee or lessor elects not to exercise an option even though it was
previously determined that it was reasonably certain that the lessee or lessor
would exercise that option;
• An event specified in the lease contract that requires an extension or
termination of the lease takes place.
Short-Term Leases: A short-term lease is defined as a lease that, at the commencement
of the lease term, has a maximum possible term under the lease contract of 12 months
(or less), including any options to extend, regardless of their probability of being
exercised. Lessees and lessors should recognize short-term lease payments as outflows
of resources or inflows of resources, respectively, based on the payment provisions of
the lease contract.
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Lessee Accounting: A lessee should recognize a lease liability and a lease asset at the
commencement of the lease term, unless the lease is a short-term lease or it transfers
ownership of the underlying asset. The lease liability should be measured at the present
value of payments expected to be made during the lease term (less any lease
incentives). The lease asset should be measured at the amount of the initial
measurement of the lease liability, plus any payments made to the lessor at or before
the commencement of the lease term and certain direct costs.
A lessee should reduce the lease liability as payments are made and recognize an
outflow of resources (for example, expense) for interest on the liability. The lessee
should amortize the lease asset in a systematic and rational manner over the shorter of
the lease term or the useful life of the underlying asset. The notes to financial
statements should include a description of leasing arrangements, the amount of lease
assets recognized, and a schedule of future lease payments to be made.
Lessor Accounting: A lessor should recognize a lease receivable and a deferred inflow of
resources at the commencement of the lease term, with certain exceptions for leases of
assets held as investments, certain regulated leases, short-term leases, and leases that
transfer ownership of the underlying asset. A lessor should not derecognize the asset
underlying the lease. The lease receivable should be measured at the present value of
lease payments expected to be received during the lease term. The deferred inflow of
resources should be measured at the value of the lease receivable plus any payments
received at or before the commencement of the lease term that relate to future
periods.
A lessor should recognize interest revenue on the lease receivable and an inflow of
resources (for example, revenue) from the deferred inflows of resources in a systematic
and rational manner over the term of the lease. The notes to financial statements
should include a description of leasing arrangements and the total amount of inflows of
resources recognized from leases.
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Contracts with Multiple Components and Contract Combinations: Generally, a
government should account for the lease and non-lease components of a lease as
separate contracts. If a lease involves multiple underlying assets, lessees and lessors in
certain cases should account for each underlying asset as a separate lease contract. To
allocate the contract price to different components, lessees and lessors should use
contract prices for individual components as long as they do not appear to be
unreasonable based on professional judgment, or use professional judgment to
determine their best estimate if there are no stated prices or if stated prices appear to
be unreasonable. If determining a best estimate is not practicable, multiple components
in a lease contract should be accounted for as a single lease unit. Contracts that are
entered into at or near the same time with the same counterparty and that meet certain
criteria should be considered part of the same lease contract and should be evaluated in
accordance with the guidance for contracts with multiple components.
Lease Modifications and Terminations: An amendment to a lease contract should be
considered a lease modification, unless the lessee’s right to use the underlying asset
decreases, in which case it would be a partial or full lease termination. A lease
termination should be accounted for by reducing the carrying values of the lease liability
and lease asset by a lessee, or the lease receivable and deferred inflows of resources by
the lessor, with any difference being recognized as a gain or loss. A lease modification
that does not qualify as a separate lease should be accounted for by re-measuring the
lease liability and adjusting the related lease asset by a lessee and re-measuring the
lease receivable and adjusting the related deferred inflows of resources by a lessor.
Subleases and Leaseback Transactions: Subleases should be treated as transactions
separate from the original lease. The original lessee that becomes the lessor in a
sublease should account for the original lease and the sublease as separate transactions,
as a lessee and lessor, respectively.
A transaction qualifies for sale-leaseback accounting only if it includes a sale.
Otherwise, it is a borrowing. The sale and lease portions of a transaction should be
accounted for as separate sale and lease transactions, except that any difference
between the carrying value of the capital asset that was sold and the net proceeds from
the sale should be reported as a deferred inflow of resources or a deferred outflow of
resources and recognized over the term of the lease.
A lease-leaseback transaction should be accounted for as a net transaction. The gross
amounts of each portion of the transaction should be disclosed.
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c) Statement 88, Certain Disclosures Related to Debt, Including Direct Borrowings and
Direct Placements was issued in March 2018 and is effective for reporting periods
beginning after June 15, 2018. This standard defines debt for disclosure purposes and
adds disclosures related to debt (it does not reduce any previously required disclosures).
Under Statement 88, debt for disclosure purposes is defined as a liability that arises
from a contractual obligation to pay cash (or other assets) in one or more payments to
settle an amount that is fixed at the date the contractual obligation is established. This
would include, but is not limited to:
- Direct Borrowings: Entering into a loan agreement with a lender.
- Direct Placements: Issuing a debt security directly to an investor.
This excludes leases (except for contracts reported as a financed purchase) and accounts
payable.
In addition to other disclosures related to debt, the notes to the financial statements
should include:
- The amount of any unused lines of credit.
- Assets pledged as collateral for debt.
- Terms specified in the debt agreement related to significant:
Events of default with finance-related consequences
Termination events with finance-related consequences
Subjective acceleration clauses
- Debt disclosures should separate information regarding direct
borrowings and direct placements from other debt.
d) Statement 89, Accounting for Interest Cost Incurred Before the End of a Construction
Period was issued in June 2018 and is effective for reporting periods beginning after
December 15, 2019. This standard eliminates the requirement/ability to capitalize
construction period interest costs as part of the cost of a capital asset in enterprise
funds. This standard should be applied prospectively.
e) Statement No. 90, Major Equity Interests was issued in August 2018 and is effective for
the first reporting period beginning after December 15, 2018 (meaning June 30, 2020).
Under this standard, an equity interest is: a) a financial interest in a legally separate
organization by the ownership shares of the organization’s stock; or b) by otherwise
having an explicit, measurable right to the net resources of the organization that is
usually based on an investment of financial or capital resources by a government. An
equity interest is explicit and measurable if: a) the government has a present or future
claim to the net resources of the entity, and b) the method for measuring the
government’s share of the entity’s net resources is determinable.
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If the interest is deemed to be an investment under GASB No. 72, paragraph 64, then
the interest should be reported as an investment and measured using the equity
method. If the interest is held by a special-purpose government engaged in fiduciary
activities, a fiduciary fund, or an endowment or permanent fund, then the amount
should be measured at fair value. If interest is 100% of entity, then it is a component
unit. We do not expect this new standard to have a significant effect on the City.
f) Statement No. 91, Conduit Debt Obligations was issued in May 2019 and is effective for
the first reporting period beginning after December 15, 2020, meaning June 30, 2022.
The primary objectives of this statement are to provide a single method of reporting
conduit debt obligations by issuers and eliminate diversity in practice associated with:
1) commitments extended by issuers, 2) arrangements associated with conduit debt
obligations, and 3) related note disclosures. This statement achieves those objectives by
clarifying the existing definition of a conduit debt obligation; establishing that a conduit
debt obligation is not a liability of the issuer; establishing standards for accounting and
financial reporting of additional commitments and voluntary commitments extended by
issuers and arrangements associated with conduit debt obligations; and improving
required note disclosures.
A conduit debt obligation is defined as a debt instrument meeting all of the following
characteristics:
• There are at least three parties involved: 1) an issuer, 2) a third-party obligor,
and 3) a debt holder (or a debt trustee);
• The issuer and the third-party obligor are not within the same financial reporting
entity;
• The debt obligation is not a parity bond of the issuer, nor is it cross-collateralized
with other debt of the issuer;
• The third-party obligor (or its agent), not the issuer, ultimately receives the
proceeds from the debt issuance;
• The third-party obligor, not the issuer, is primarily obligated for the payment of
all amounts associated with the debt obligation (debt service payments).
All conduit debt obligations involve the issuer making a limited commitment. Some
issuers extend additional commitments or voluntary commitments to support debt
service in the event the third party is, or will be, unable to do so.
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An issuer should not recognize a conduit debt obligation as a liability. However, an
issuer should recognize a liability associated with an additional commitment or a
voluntary commitment to support debt service if certain recognition criteria are met. As
long as a conduit debt obligation is outstanding, an issuer that has made an additional
commitment should evaluate, at least annually, whether those criteria are met. An
issuer that has made only a limited commitment should evaluate whether those criteria
are met when an event occurs that causes the issuer to reevaluate its willingness or
ability to support the obligor’s debt service through a voluntary commitment.
This statement also addresses arrangements – often characterized as leases – that are
associated with conduit debt obligations. In those arrangements, capital assets are
constructed or acquired with the proceeds of a conduit debt obligation and used by
third-party obligors in the course of their activities. Payments from third-party obligors
are intended to cover and coincide with debt service payments. During those
arrangements, issuers retain the titles to the capital assets. Those titles may or may not
pass to the obligors at the end of the arrangements.
Issuers should not report those arrangements as leases, nor should they recognize a
liability for the related conduit debt obligations or a receivable for the payments related
to those arrangements. In addition, the following provisions apply:
• If the title passes to the third-party obligor at the end of the arrangement, an
issuer should not recognize a capital asset.
• If the title does not pass to the third-party obligor and the third party has
exclusive use of the entire capital asset during the arrangement, the issuer
should not recognize a capital asset until the arrangement ends.
• If the title does not pass to the third-party obligor and the third party has
exclusive use of only portions of the capital asset during the arrangement, the
issuer should recognize the entire capital asset and a deferred inflow of
resources at the inception of the arrangement. The deferred inflow of resources
should be reduced, and an inflow recognized, in a systematic and rational
manner over the term of the arrangement.
This statement requires issuers to disclose general information about their conduit debt
obligations, organized by type of commitment, including the aggregate outstanding
principal amount of the issuers’ conduit debt obligations and a description of each type
of commitment. Issuers that recognize liabilities related to supporting the debt service
of conduit debt obligations also should disclose information about the amount
recognized and how the liabilities changed during the reporting period.
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g)Other Pending or Current GASB Projects. As noted by the numerous pronouncements
issued by GASB over the past decade, the GASB continues to research various projects
of interest to governmental units. Subjects of note include:
•Re-Examination of the Financial Reporting Model. GASB has added this project
to its technical agenda to make improvements to the existing financial reporting
model (established via GASB 34). Improvements are meant to enhance the
effectiveness of the model in providing information for decision-making and
assessing a government’s accountability. GASB anticipates issuing an initial due
process document on this project by the end of 2018 with a final standard
expected in early 2022.
•Conceptual Framework is a constant matter being looked at by GASB. Current
measurement focus statements (for governmental funds) to change to near-
term financial resources measurement. May dictate a period (such as 60 days)
for revenue and expenditure recognition. May expense things such as supplies
and prepaid assets at acquisition. Will look into which balances (at all statement
levels) are measured at acquisition and which need to be re-measured at year-
end. Final standard is expected in 2021.
•Revenue and Expense Recognition is another long-term project where the GASB
is working to develop a comprehensive application model for recognition of
revenues and expenses from non-exchange, exchange, and exchange-like
transactions. The final standard is expected in 2023.
FREE QUARTERLY CONTINUING EDUCATION
AND NEWSLETTERS FOR GOVERNMENTAL CLIENTS
Free Continuing Education. We provide free continuing education (quarterly is the goal and
objective) for all of our governmental clients. Each quarter we pick a couple of significant
topics tailored to be of interest to governmental entities. In an effort to accommodate our
entire governmental client base, we offer the sessions several times per quarter at a variety of
client provided locations resulting in greater networking among our governmental clients. We
normally see approximately 100 people per quarter. We obtain the input and services of
experienced outside speakers along with providing the instruction utilizing our in-house
professionals. We hope City staff and officials have been able to participate in this opportunity,
and that it has been beneficial to you.
“I’ve been a CPA for 32 years. Today’s CPE class by Mauldin &
Jenkins has been the best of my career”. Terry Nall, CPA, City of
Dunwoody (GA) Council Member
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“They are always on top of new accounting pronouncements and provide training
well before implementation deadlines. This is a very valuable resource for our
organization”. Laurie Puckett, CPA, CPFO, Gwinnett County (GA), Accounting
Director
Examples of subjects addressed in past quarters include:
• Accounting for Debt Issuances
• American Recovery & Reinvestment Act (ARRA) Updates
• Best Budgeting Practices, Policies and Processes
• Budget Preparation
• CAFR Preparation (several times including a two (2) day hands-on course)
• Capital Asset Accounting Processes and Controls
• Closing Out and Audit Preparation
• Collateralization of Deposits and Investments
• Evaluating Financial and Non-Financial Health of a Local Government
• GASB No. 51, Intangible Assets
• GASB No. 54, Governmental Fund Balance (subject addressed twice)
• GASB No. 60, Service Concession Arrangements (webcast)
• GASB No. 61, the Financial Reporting Entity (webcast)
• GASB No.’s 63 & 65, Deferred Inflows and Outflows (webcast)
• GASB No.’s 67 & 68, New Pension Standards (presented several occasions)
• GASB No. 72, Fair Value Measurement and Application
• GASB No. 74 & 75, New OPEB Standards
• GASB No. 77, Tax Abatement Disclosures
• GASB No. 87, Leases
• GASB Updates (ongoing and several sessions)
• Grant Accounting Processes and Controls
• Information Technology (IT) Risk Management
• Internal Controls Over Accounts Payable, Payroll and Cash Disbursements
• Internal Controls Over Receivables & the Revenue Cycle
• Internal Revenue Service (IRS) Compliance Issues, Primarily Payroll Matters
• Legal Considerations for Debt Issuances & Disclosure Requirements
• Policies and Procedures Manuals
• Presenting Financial Information to Non-Financial People
• Segregation of Duties
• Single Audits for Auditees
• SPLOST Accounting, Reporting & Compliance
• Uniform Grant Reporting Requirements and the New Single Audit
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Governmental Newsletters. We periodically produce newsletters
tailored to meet the needs of governments. The newsletters have
addressed a variety of subjects and are intended to be timely in
their subject matter. The newsletters are authored by Mauldin &
Jenkins partners and managers, and are not purchased from an
outside agency. The newsletters are intended to keep you
informed of current developments in the government finance
environment.
In the past several years, the following topics have been addressed in our monthly newsletters:
• American Recovery & Reinvestment Act (ARRA) Information and Issues
• Are Your Government’s Funds Secure?
• Capitalization of Interest
• Changes in FDIC Deposit Insurance Coverage
• Changes on the Horizon for OMB Circular A-133
• Cybersecurity Awareness
• Deposit Collateralization
• Employee vs Independent Contractor
• Escheat Laws on Unclaimed Property
• Federal Funding and Accountability Transparency Act
• Forensic Audit or Financial Audit?
• Form PT 440
• GASB Invitation to Comment – the New Financial Reporting Model
• GASB No. 54, Governmental Fund Balance
• GASB No. 54, Governmental Fund Balance Note Disclosure Requirements
• GASB No. 60, Service Concession Arrangements
• GASB No. 67, New Pension Standard
• GASB No.’s 63 & 65, Deferred Inflows & Outflows
• GASB No. 68 Allocations
• GASB No. 72, Fair Value, It is Not Totally About Disclosure
• GASB No.’s 74 & 75, Other Post-Employment Benefits (OPEB)
• GASB No. 77, Abatements – Go Viral with GASB 77
• GASB No. 87, Leases
• GASB No. 89, Accounting for Interest Cost Incurred Before the End of Construction
• IRS Delays Implementation of 3% Withholding on Payments for Goods and Services
• OMB A-133 Compliance Supplements
• OMB Revisions to A-133
• OPEB, What You Need to Know
• Public Funds and Secure Deposit Program
• Re-Examination of the GASB 34 Reporting Model
• Rotating or Not Rotating Auditors
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• Property Tax Assessments
• Refunding Debt
• Sales & Use Taxes on Retail Sales of Jet Fuel
• Sales Tax Collections and Remittances by the State
• SAS Clarity Standards and Group Audits
• Single Audit, including Uniform Guidance (several)
• Social Security Administration (SSA) Incentive Payments
• Special Purpose Local Option Sales Taxes (SPLOST) Expenditures
• Supplemental Social Security for Inmates
• The New Tax Cuts and Jobs Act – Impact on Bond Refunding
• The Return of the Component Unit – GASB 61
• Uniform Guidance & New Procurement Requirements
• What’s Happening with Property Tax Assessments
Communication. In an effort to better communicate our free continuing education plans and
newsletters, please email Paige Vercoe at pvercoe@mjcpa.com (send corresponding copy to
tscott@mjcpa.com), and provide individual names, mailing addresses, email addresses and
phone numbers of anyone you wish to participate and be included in our database.
CLOSING
If you have any questions regarding any items set forth in this memorandum, we will be
pleased to discuss it with you at your convenience.
This information is intended solely for the use of the City’s management, and others within the
City’s organization and is not intended to be and should not be used by anyone other than
these specified parties. We appreciate the opportunity to serve the City of Tybee Island,
Georgia and look forward to serving the City in the future. Thank you.
Governmental Auditors, Accountants
& Financial Reporting Consultants
54
CITY OF TYBEE ISLAND, GEORGIA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED
JUNE 30, 2019
55
CITY OF TYBEE ISLAND, GEORGIA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
TABLE OF CONTENTS
Page
FINANCIAL SECTION
Independent Auditor's Report .................................................................................................................... 1 – 3
Management’s Discussion and Analysis ................................................................................................ 4 – 15
Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position ...................................................................................................................... 16
Statement of Activities ........................................................................................................................... 17
Fund Financial Statements:
Balance Sheet – Governmental Funds .................................................................................................. 18
Statement of Revenues, Expenditures and Changes in Fund
Balances – Governmental Funds ....................................................................................................... 19
Reconciliation of the Statement of Revenues, Expenditures and Changes in
Fund Balances of Governmental Funds to the Statement of Activities ......................................... 20
Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget (GAAP Basis) and Actual – General Fund ...................................... 21 – 23
Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget (GAAP Basis) and Actual – Hotel/Motel Tax Fund ................................. 24
Statement of Revenues, Expenditures and Changes in
Fund Balances – Budget (GAAP Basis) and Actual – FEMA/GEMA Grant Fund ........................... 25
Statement of Net Position – Proprietary Funds .................................................................................... 26
Statement of Revenues, Expenses and Changes in Fund Net
Position – Proprietary Funds .............................................................................................................. 27
Statement of Cash Flows – Proprietary Funds ......................................................................... 28 and 29
Statement of Fiduciary Assets and Liabilities – Fiduciary Fund ......................................................... 30
Notes to Financial Statements ............................................................................................................ 31 – 55
Required Supplementary Information:
Schedule of Changes in the City’s Net Pension Liability and Related Ratios ....................................... 56
Schedule of City Contributions ................................................................................................................... 57
Combining Statements and Schedules
Combining Balance Sheet – Nonmajor Governmental Funds ................................................................. 58
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances – Nonmajor Governmental Funds ......................................................................................... 59
Combining Balance Sheet – Nonmajor Special Revenue Funds ............................................................. 60
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances – Nonmajor Special Revenue Funds .................................................................................... 61
Combining Balance Sheet – Nonmajor Capital Projects Funds .............................................................. 62
Combining Statement of Revenues, Expenditures and Changes in Fund
Balances – Nonmajor Capital Project Funds ........................................................................................ 63
56
CITY OF TYBEE ISLAND, GEORGIA
FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
TABLE OF CONTENTS
Page
FINANCIAL SECTION (CONTINUED)
Combining Statements and Schedules (Continued)
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds (2014 Resolution) ......................................................................................................... 64
Schedule of Expenditures of Special Purpose Local Option Sales
Tax Proceeds (2003 Resolution) ......................................................................................................... 65
COMPLIANCE SECTION
Independent Auditor's Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ............................................... 66 and 67
Schedule of Findings and Questioned Costs ..................................................................................................... 68
Summary Schedule of Prior Year Findings ......................................................................................................... 69
57
FINANCIAL SECTION
58
6001 CHATHAM CENTER DRIVE, SUITE 250 • SAVANNAH, GEORGIA 31405 • 912-232-1622 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT
Honorable Mayor and Members
Of City Council
City of Tybee Island
Tybee Island, Georgia
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Tybee Island, Georgia (the “City”) as
of and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively
comprise the City’s basic financial statements as listed in the table of contents.
Management’s Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with
accounting principles generally accepted in the United States of America; this includes the design, implementation,
and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are
free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit
in accordance with auditing standards generally accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the
United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinions.
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2
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective
financial position of the governmental activities, the business-type activities, each major fund, and the aggregate
remaining fund information of the City as of June 30, 2019, and the respective changes in financial position, and,
where applicable, cash flows thereof, and the budgetary comparison information for the General Fund, the
Hotel/Motel Tax Fund, and the FEMA/GEMA Grant Fund for the year then ended in accordance with accounting
principles generally accepted in the United States of America.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion
and Analysis on pages 4 – 15, the Schedule of Changes in the City’s Net Pension Liability and Related Ratios, and
the Schedule of City Contributions on pages 56 and 57 be presented to supplement the basic financial statements.
Such information, although not a part of the basic financial statements, is required by the Governmental Accounting
Standards Board who considers it to be an essential part of financial reporting for placing the basic financial
statements in an appropriate operational, economic, or historical context. We have applied certain limited
procedures to the required supplementary information in accordance with auditing standards generally accepted in
the United States of America, which consisted of inquiries of management about the methods of preparing the
information and comparing the information for consistency with management’s responses to our inquiries, the basic
financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not
express an opinion or provide any assurance on the information because the limited procedures do not provide us
with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise
the City’s basic financial statements. The combining and individual nonmajor fund financial statements and
schedules as listed in the table of contents are presented for purposes of additional analysis and are not a required
part of the basic financial statements. The schedules of expenditures of special purpose local option sales tax
proceeds, as required by the Official Code of Georgia Annotated (“O.C.G.A.”) § 48-8-121, are also presented for
purposes of additional analysis and are not a required part of the basic financial statements.
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3
The combining and individual nonmajor fund financial statements and schedules and the schedules of expenditures
of special purpose local option sales tax proceeds are the responsibility of management and were derived from and
relate directly to the underlying accounting and other records used to prepare the basic financial statements. Such
information has been subjected to the auditing procedures applied in the audit of the basic financial statements and
certain additional procedures, including comparing and reconciling such information directly to the underlying
accounting and other records used to prepare the basic financial statements or to the basic financial statements
themselves, and other additional procedures in accordance with auditing standards generally accepted in the United
States of America. In our opinion, the combining and individual nonmajor fund financial statements and schedules
and the the schedules of expenditures of special purpose local option sales tax proceeds are fairly stated, in all
material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards
In accordance with Government Auditing Standards, we have also issued our report dated December 6, 2019 on our
consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain
provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to
solely describe the scope of our testing of internal control over financial reporting and compliance and the results of
that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or
on compliance. That report is an integral part of an audit performed in accordance with Government Auditing
Standards in considering the City of Tybee Island, Georgia’s internal control over financial reporting and compliance.
Savannah, Georgia
December 6, 2019
61
Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
4
As management of the City of Tybee Island (the “City”), we offer readers of the City’s financial statements this
narrative overview and analysis of the financial activities of the City of Tybee Island for the fiscal year ended June 30,
2019. We encourage readers to consider the information presented here in conjunction with additional information
that we have furnished in the financial statements and the notes to the financial statements.
FINANCIAL HIGHLIGHTS
Key financial highlights for fiscal year 2019 are as follows:
• The City’s total net position is $41,485,514, an increase of $4,403,517. Net position from governmental
activities and business-type activities increased $2,875,001 and $1,528,516, respectively.
• The General Fund reported fund balance of $10,035,966. This is an increase of $852,105 over the prior year.
OVERVIEW OF THE FINANCIAL STATEMENTS
This Discussion and Analysis is intended to serve as an introduction to the City's basic financial statements. The City’s
basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund
financial statements, and 3) notes to those financial statements. This report also contains other supplementary
information in addition to the basic financial statements themselves.
Government-wide Financial Statements
The government-wide financial statements are designed to provide readers with a broad overview of the City's
finances, in a manner similar to a private-sector business. All governmental and business-type activities are
consolidated to arrive at a total for the Primary Government. There are two government-wide statements, the
statement of net position and the statement of activities, which are described below.
The statement of net position presents information on all of the City’s assets, deferred outflows of resources, liabilities,
and deferred inflows of resources, with the difference between the two reported as net position. Over time, increases
or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or
deteriorating. It is important to note that this statement consolidates the governmental fund’s current financial
resources (short-term) with capital assets, deferred outflows of resources, long-term liabilities, and deferred inflows of
resources.
The statement of activities presents information showing how the government's net position changed during the most
recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change
occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for
some items that will only result in cash flows in future fiscal periods (e.g., uncollected taxes and earned but unused
vacation leave).
The governmental activities of the City include general government, judicial, public safety, public works, culture and
recreation, and housing and community development.
The business-type activities of the City include water and sewer, sanitation, and campground management.
The City's government-wide financial statements are presented on pages 16 and 17. 62
Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
5
Reporting the City’s Most Significant Funds
Unlike government-wide financial statements, the focus of fund financial statements is directed at specific activities of
the City rather than the City as a whole. Except for the General Fund, a specific fund is established to satisfy
managerial control over resources or to satisfy finance-related legal requirements established by external parties or
governmental statutes or regulations. The City's fund financial statements are divided into three broad categories,
namely: 1) governmental funds, 2) proprietary funds, and 3) fiduciary fund.
Governmental Funds
The governmental fund financial statements consist of a balance sheet and statement of revenues, expenditures, and
change in fund balances and are prepared on an accounting basis that is significantly different from that used to
prepare the government-wide financial statements.
In general, these financial statements have a short-term emphasis and, for the most part, measure and account for
cash and other assets that can easily be converted to cash. For example, amounts reported on the balance sheet
include items such as cash and receivables collectible within a very short period of time, but do not include capital
assets such as land and buildings. Fund liabilities include amounts that are to be paid within a very short period after
the end of the fiscal year. The difference between a fund's assets, liabilities, and deferred inflows of resources is
labeled as the fund balance, and generally indicates the amount that can be used to finance the next fiscal year's
activities. Likewise, the operating statement for governmental funds reports only those revenues and expenditures
that were collected in cash or paid with cash, respectively, during the current period or very shortly after the end of the
year.
For the most part, the balances and activities accounted for in governmental funds are also reported in the
governmental activities columns of the government-wide financial statements; however, because different accounting
bases are used to prepare fund financial statements, there are often significant differences between the totals
presented in these financial statements. For this reason, there is an analysis at the bottom of the balance sheet that
reconciles the total fund balance to the amount of net position presented in the governmental activities column on the
statement of net position. Also, there is an analysis at the bottom of the statement of revenues, expenditures, and
changes in fund balances that reconciles the total change in fund balances for all governmental funds to the change in
net position as reported in the governmental activities column in the statement of activities.
The City presents, in separate columns, funds that are most significant to the City (major funds) and all other
governmental funds are aggregated and reported in a single column (nonmajor funds). The City's governmental fund
financial statements are presented on pages 18 – 25.
Proprietary Funds
The proprietary fund financial statements consist of a statement of net position, statement of revenues, expenses, and
changes in fund net position and statement of cash flows, and are prepared on an accounting basis that is similar to
the basis used to prepare the government-wide financial statements.
The City uses proprietary funds to account for business-type activities that charge fees to customers for the use of
specific goods or services. For the most part, the balances and activities accounted for in the City's proprietary funds
are also reported in the business-type activities columns of the government-wide financial statements.
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Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
6
The City presents, in separate columns, proprietary funds that are most significant to the City and all other proprietary
funds are aggregated and reported in a single column. A statement of cash flows is presented at the fund financial
statement level for proprietary funds, but no equivalent statement is presented in the government-wide financial
statements for either governmental activities or business-type activities.
The City's proprietary fund financial statements are presented on pages 26 – 29.
Overview of the City’s Financial Position and Operations
The City's overall financial position and operations for the past two years are summarized as follows based on the
information included in the government-wide financial statements (see pages 17 and 18):
2019 2018 2019 2018 2019 2018
Assets
Current and other assets 15,940,711$ 11,255,326$ 4,704,750$ 3,763,930$ 20,645,461$ 15,019,256$
Capital Assets 14,310,485 12,187,054 22,423,774 22,744,999 36,734,259 34,932,053
Total Assets 30,251,196 23,442,380 27,128,524 26,508,929 57,379,720 49,951,309
Deferred Outflows of Resources
Pension 362,161 352,583 53,540 70,401 415,701 422,984
Total Deferred outflows of resources 362,161 352,583 53,540 70,401 415,701 422,984
Liabilities
Current Liabilities 1,666,981 1,036,987 1,541,918 1,492,665 3,208,899 2,529,652
Long-term liabilities 4,123,714 988,834 8,342,923 9,333,384 12,466,637 10,322,218
Total Liabilities 5,790,695 2,025,821 9,884,841 10,826,049 15,675,536 12,851,870
Deferred Inflows of Resources
Pension 545,060 366,541 89,311 73,885 634,371 440,426
Total Pension Inflow of Resources 545,060 366,541 89,311 73,885 634,371 440,426
Net Assets
Invested in capital assets 10,676,961 12,187,054 13,232,763 12,716,454 23,909,724 24,903,508
Restricted for capital outlay 4,101,831 971,482 - - 4,101,831 971,482
Restricted for debt service 245,149 - 609,533 405,549 854,682 405,549
Unrestricted 9,253,661 8,244,065 3,365,616 2,557,393 12,619,277 10,801,458
Total net position 24,277,602$ 21,402,601$ 17,207,912$ 15,679,396$ 41,485,514$ 37,081,997$
Governmental Activities Business-type Activities Totals
City of Tybee Island Summary of Net Position
64
Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
7
Financial Position
The total net position of the City increased by $4,403,517, or 11.88%, as noted in the table above. The governmental
activities net position increased by $2,875,001 while the business-type activities net position increased by $1,528,516.
2019 2018 2019 2018 2019 2018
Revenues
Program revenues:
Charges for services 5,917,227$ 5,193,680$ 5,840,304$ 5,640,978$ 11,757,531$ 10,834,658$
Operating grants and contributions - 1,563,876 - - - 1,563,876
Capital grants and contributions 1,934,014 1,775,423 84,044 67,265 2,018,058 1,842,688
General revenues:
Property taxes 1,975,753 1,969,930 - - 1,975,753 1,969,930
Other taxes 6,180,788 5,495,386 - - 6,180,788 5,495,386
Investment earnings 148,611 63,088 - 2,866 148,611 65,954
Gain on sale of capital assets - - - - - -
Total revenues 16,156,393 16,061,383 5,924,348 5,711,109 22,080,741 21,772,492
Expenses
Governmental activities - -
General government 2,394,400 2,439,742 - - 2,394,400 2,439,742
Judicial 266,926 137,741 - - 266,926 137,741
Public safety 3,976,314 4,493,620 - - 3,976,314 4,493,620
Public works 1,865,956 2,403,759 - - 1,865,956 2,403,759
Cultural and recreation 3,158,889 4,263,622 - - 3,158,889 4,263,622
Housing & Communinity development 1,284,791 1,124,610 - - 1,284,791 1,124,610
Other expenses 162,483 21 - - 162,483 21
Business-type activities - -
Water and sewer service - - 2,330,970 2,380,043 2,330,970 2,380,043
Solid waste collection - - 1,113,887 1,084,438 1,113,887 1,084,438
Campground - - 1,122,608 1,154,985 1,122,608 1,154,985
Total expenses 13,109,759 14,863,115 4,567,465 4,619,466 17,677,224 19,482,581
Transfers (171,633) (1,018,404) 171,633 1,018,404 - -
Change in net assets 2,875,001 179,864 1,528,516 2,110,047 4,403,517 2,289,911
Beginning net assets 21,402,601 21,222,737 15,679,396 13,569,349 37,081,997 34,792,086
Ending net assets 24,277,602$ 21,402,601$ 17,207,912$ 15,679,396$ 41,485,514$ 37,081,997$
City of Tybee Island Summary of Changes in Net Position
Business-type Activities TotalsGovernmental Activities
65
Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
8
Governmental Activities
The total revenues for governmental activities increased $95,010, or 0.59%. Capital grants and contributions
increased $158,591, or 8.93%, as a result of increases in SPLOST revenues. All other categories of revenue
remained consistent with the prior year.
Total governmental expenses have decreased $1,753,356, or 11.80%. Public safety expenses decreased $517,306,
or 11.51%. Public works expenses decreased $537,803, or 22.37%. Recreation expenses decreased $1,104,733, or
25.91%, as a result of decreased spending of SPLOST funds, primarily for beach renourishment.
Business-Type Activities
Net position for business-type activities increased $1,528,516. The Water and Sewer Fund had an increase of
$781,972; the Rivers End RV Park Fund increased by $749,213; and the Solid Waste Fund decreased by $2,669.
Below is the analysis of each enterprise fund.
Water and Sewer Fund
Water and Sewer revenues increased $44,499, or 1.49%, which is fairly consistent with the prior year. Operating
expenses were also consistent with the prior year.
2019 2018 $ Change % Change
Operating revenues 3,028,898$ 2,984,399$ 44,499$ 1.49%
Operating expenses 2,233,625 2,280,407 (46,782) -2.05%
Net operating income (loss)795,273 703,992 91,281 12.97%
Nonoperating income (expenses)(97,345) (96,770) (575) 0.59%
Loss on Disposal of assets - - - -
Income(loss) before contributions & transfers 697,928 607,222 90,706 14.94%
Capital contributions 84,044 67,265 16,779 24.94%
Transfers in - - - 0.00%
Change in net position 781,972 674,487 107,485 15.94%
Beginning net position 11,489,363 10,814,876 674,487 6.24%
Ending net position 12,271,335$ 11,489,363$ 781,972$ 6.81%
City of Tybee Island Water and Sewer Fund
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Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
9
Solid Waste Collection Fund
Solid W aste revenues increased $51,079, or 5.75%. Operating expenses were consistent with the prior year. The
General Fund transferred $171,633 to the solid waste collection fund to cover operating deficits.
2019 2018 $ Change % Change
Operating revenues 939,585$ 888,506$ 51,079$ 5.75%
Operating expenses 1,113,887$ 1,084,438 29,449 2.72%
Net operating income (loss)(174,302) (195,932) 21,630 -11.04%
Transfers in 171,633 200,000 (28,367) 100.00%
Beginning net position 3,303 (765) 4,068 0.00%
Ending net position 634$ 3,303$ (2,669)$ -80.81%
City of Tybee Island Solid Waste Collection Fund
River’s End RV Park Fund
Operating revenues for the River’s End RV Park fund increased $103,748, or 5.87%, due to additional demand for
camping services. Operating expenses decreased $23,416, or 2.19%. Prior year expenses included additional repair
and maintenance costs as a result of storm damage.
2019 2018 $ Change % Change
Operating revenues 1,871,821 1,768,073 103,748 5.87%
Operating expenses 1,047,570 1,070,986 (23,416) -2.19%
Net operating income (loss)824,251 697,087 127,164 18.24%
Nonoperating income (expenses)(75,038) (83,999) 8,961 -10.67%
Income(loss) before contributions & transfers 749,213 613,088 136,125 22.20%
Transfers in - 818,404 (818,404) -100.00%
Change in net position 749,213 1,431,492 (682,279) -47.66%
Beginning net position, restated 4,186,730 2,755,238 1,431,492 51.96%
Ending net position 4,935,943 4,186,730 749,213 17.89%
City of Tybee Island River's End RV Park Fund
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Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
10
Financial Analysis of the City’s Funds
As noted earlier, the City uses fund accounting to ensure and demonstrate compliance with finance related legal
requirements.
Governmental Fund Balance
The City's combined fund balances as of the end of the current year for governmental funds, presented on pages 19
and 20 were $14,383,445. This balance represents an increase of $4,226,897, or 29.39%, from last year's ending
balance. The tables below reflect changes in governmental fund balances.
The City Council committed $6,727,864, or 67%, of the General Fund’s fund balance to the following:
• $1,392,699 – Future capital projects;
• $400,000 – Greenspace acquisition;
• $148,000 – Retrofit revolving loan; and
• $4,787,165 – Economic stabilization.
The following schedule reflects changes in the fund balance for the City’s governmental funds.
2019 2018 Change %
General fund 10,035,966$ 9,183,861$ 852,105$ 9.28%
Hotel/Motel fund - - - 0.00%
FEMA/GEMA Grant Fund - - - 0.00%
Confiscated Asset Fund 1,460 1,460 - 0.00%
Emergency Telephone 911 Fund 499 7,518 (7,019) -93.36%
SPLOST 2003 Fund 3,103,503 413,635 2,689,868 650.30%
SPLOST 2014 Fund 996,868 550,074 446,794 81.22%
Debt Service Fund 245,149 - 245,149 100.00%
Total 14,383,445$ 10,156,548$ 4,226,897$ 29.39%
City of Tybee Island Governmental Fund Balance
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Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
11
The components of changes to governmental fund balances are analyzed on the table below:
2019 2018 $ Change % Change
Revenues
Taxes 8,153,583$ 7,467,163$ 686,420$ 9.19%
Licenses and permits 380,205 398,048 (17,843) -4.48%
Intergovernmental 1,931,053 3,537,476 (1,606,423) -45.41%
Charges for services 3,988,572 3,486,225 502,347 14.41%
Fines and forfeitures 1,428,367 1,017,757 410,610 40.34%
Interest 151,572 63,680 87,892 138.02%
Other revenues 120,083 291,650 (171,567) -58.83%
Total revenues 16,153,435 16,261,999 (108,564) -0.67%
Expenditures
Current:
General government 2,613,837 2,320,692 293,145 12.63%
Judicial 271,406 143,099 128,307 89.66%
Public safety 3,837,384 3,655,920 181,464 4.96%
Public works 1,709,415 1,901,249 (191,834) -10.09%
Culture and recreation 3,145,931 3,615,989 (470,058) -13.00%
Housing and community devlopment 1,216,814 1,016,269 200,545 19.73%
Capital outlay 2,525,997 2,702,116 (176,119) -6.52%
Debt service
Principal (net of refunding)- 9,628 (9,628) -100.00%
Interest - 21 (21) -100.00%
Issuance cost 125,748 - 125,748 100.00%
Total expenditures 15,446,532 15,364,983 81,549 0.53%
Excess of revenues over (under) expenditures 706,903 897,016 (190,113) -21.19%
Other financing sources (uses)
Transfers in 2,632,822 2,110,532 522,290 24.75%
Transfers out (2,804,455) (3,128,936) 324,481 -10.37%
Issuance of debt 3,633,524 - 3,633,524 100.00%
Sale of capital assets 58,103 - 58,103 100.00%
Total other financing sources (uses)3,519,994 (1,018,404) 4,538,398 -445.64%
-
Net change in fund balance 4,226,897$ (121,388)$ 4,348,285$ -3582.14%
Fund balances, begining of year 10,156,548$ 10,277,936$ (121,388)$ -1.18%
Fund balances, end of year 14,383,445$ 10,156,548$ 4,226,897$ 41.62%
City of Tybee Island, Changes in Fund Balances - Governmental Funds
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Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
12
Overall governmental revenues decreased $108,564, or 0.67%. Licenses and permits were consistent with prior year.
Intergovernmental revenues decreased $1,606,423, or 45.41%, as less SPLOST money was received compared to
prior year. Charges for services revenues increased $502,347, or 14.41%, as parking revenue has increased due to
the new parking mobile pay app that was started during the current year. Tax revenues increased $686,420, or
9.19%, as a result of a better collection rate. Fines and forfeitures increased $410,610, or 40.34%, because the City
has tried to be more active in enforcing laws, particularly in moving violations and public nuisance situations. Other
revenues decreased $171,567, or 58.83%, and is primarily related to insurance reimbursements in the prior year.
Overall governmental expenditures increased $81,549, or 0.53%. General government expenditures increased
$293,145, or 12.63%, due to general inflation. Judicial expenditures increased $128,307, or 89.66%, due to increases
in salaries and benefits of court personnel and more court costs. Public Safety expenditures increased $181,464, or
4.96%, due to increased equipment purchases. Public works expenditures decreased $191,834, or 10.09%, because
of significant repair and clean up from storm damage in 2018. Culture and recreation expenditures decreased
$470,058, or 13.00%, because of significant beach repair done in 2018 from prior year storm damage. Capital outla y
decreased $176,119, or 6.52%, because of additional SPLOST expenditures for beach renourishment in 2018. Debt
service principal and interest increased $116,099 as a new bond was issued during 2019.
The City’s proprietary funds provide the same type of information found in the government-wide statements but in
more detail. Other factors concerning the finances of these funds have already been addressed in the discussion of
the City’s business-type activities.
General Fund Budgetary Highlights
The final budgets passed by the City Council anticipated using $2,547,345 of General Fund reserves to meet
expenses. A comparison of the final budgetary figures and the actual budgetary figures for revenues are located on
pages 21 – 25.
• For the General Fund, the actual operating revenues were $701,417 more than budgeted. Operating
revenues were budgeted for $9,884,507, and actual operating revenues were $10,585,924. The most
significant variance was parking revenues which were $364,022 more than budgeted as a new pay app was
started during the year.
• The actual operating expenditures of $10,627,145 were $2,587,851 less than the budgeted amount of
$13,214,996 as management continues to adopt very conservative budgets.
70
Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
13
Capital Asset and Debt Administration
Capital Assets
The City has invested $36,734,259 in capital assets (net of depreciation). Capital assets held by the City at the end of
the current and previous year are summarized below:
2019 2018 2019 2018 2019 2018
Non-dpreciable assets:
Land 1,102,857$ 1,102,857$ 6,973,632$ 6,973,632$ 8,076,489$ 8,076,489$
Construction in progress 2,942,105$ 464,898 265,882$ 1,300,853 3,207,987 1,765,751
Total non-depreciable assets 4,044,962 1,567,755 7,239,514 8,274,485 11,284,476 9,842,240
Depreciable assets:
Land improvements - - 350,314 350,314 350,314 350,314
Building 8,567,818 8,473,157 477,948 460,358 9,045,766 8,933,515
Machinery and equipment 6,593,745 6,144,978 2,148,530 2,084,160 8,742,275 8,229,138
Infrastructure 3,268,977 3,200,670 19,755,938 18,398,634 23,024,915 21,599,304
Total depreciable assets 18,430,540 17,818,805 22,732,730 21,293,466 41,163,270 39,112,271
Less accumulated depreciation 8,165,017 7,199,506 7,548,470 6,822,952 15,713,487 14,022,458
Book value - depreciable assets 10,265,523 10,619,299 15,184,260 14,470,514 25,449,783 25,089,813
Percentage depreciated 44.30%40.40%33.21%32.04%38.17%35.85%
Book value - all assets 14,310,485$ 12,187,054$ 22,423,774$ 22,744,999$ 36,734,259$ 34,932,053$
City of Tybee Island Capital Asset Year End Comparision
Governmental Activities Business-type Activities Totals
The schedules of capital asset activity are reported in Note 5 of the financial statements. The City added $550,363 of
new governmental capital assets; and added $2,564,395 of additional construction in progress.
The City added $81,960 of new business-type capital assets; and placed $322,333 of additional construction in
progress for the business-type capital assets.
71
Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
14
Long-Term Debt
At the end of the current year, the City had long-term debt related to governmental activities of $4,431,590 and
$9,320,852 for business-type activities. The debt position of the City is summarized below and is more fully analyzed
in Note 6 of the financial statements.
2019 2018 Change %
Governmental Activities
Capital leases -$ -$ -$ 0.00%
Chatham County Recreation Bond 3,633,524 - 3,633,524 0.00%
Compensatred absences 303,733 285,670 18,063 6.32%
Net pension liability 494,333 873,310 (378,977) -76.66%
Total debt service governmental-type activities 4,431,590 1,158,980 3,272,610 282.37%
Business-type activities
Chatham County Recreation Bond 3,296,439 3,717,375 (420,936) -11.32%
Water & Sewer - Series 2005 Bond 2,690,450 3,034,002 (343,552) -11.32%
Georgia Envirnomental Facility Authorithy Note Payables 3,204,122 3,277,168 (73,046) -2.23%
Compensatred absences 34,419 27,509 6,910 25.12%
Net pension liability 95,422 167,844 (72,422) -43.15%
Total debt service business-type activities 9,320,852 10,223,898 (903,046) -8.83%
Total all debt service 13,752,442$ 11,382,878$ (903,046)$ -7.93%
City of Tybee Island Outstanding Long-Term Debt
Economic Factors and Next Year’s Budgets and Rates
Currently known facts, decisions or conditions that could have a significant effect on the financial position or
results of operations include:
In fiscal year 2020, the City plans to increase the parking fees by implementing “surge pricing” parking fees
during the high volume tourist events on the island. The city parking funds are significant as are the cost of
services for the impacts of tourists, most of whom arrive by vehicles. Thus, parking and traffic regulation are
substantial factors. The parking fee surge pricing may generate $500,000 of additional revenue. The City will
increase, in January 2020, the City’s hotel/motel excise tax fee by 1% from 6% to 7%, which is expected to
generate $500,000 of additional revenue. The City plans to use part of the additional hotel/motel excise tax
revenue to supplement the financing of building a new Marine Science Center facility, costing $3,500,000.
The City expects the tax digest to remain steady and approved a millage rate of 3.931 which is the same as the
prior year.
The River’s End Campground and RV Park operation continues to grow and have positive year-end net earnings.
In fiscal year 2020, the River’s End Campground and RV Park has included in its budget $600,000 partial
repayment to the general fund for prior years financial contributions.
72
Management’s Discussion and Analysis
CITY OF TYBEE ISLAND JUNE 30, 2019
15
The water and sewer fund has included approximately $1.7 million in capital projects that will be funded with
reserves of the fund.
Contacting the City’s Financial Management
This financial report is designed to provide a general overview of the City's finances for all those with an interest
in the government's finances. Questions concerning any of the information provided in this report or requests for
additional financial information should be addressed to the City’s Finance Department, City Hall, 403 Butler
Street, Tybee Island, Georgia 31328 or by calling the Finance Director at (912) 472-5021.
73
16
ASSETS AND DEFERRED OUTFLOWS OF RESOURCES
ASSETS
Cash and cash equivalents $12,065,220 $3,633,085 $15,698,305
Investments 603,615 - 603,615
Taxes receivable 1,015,490 - 1,015,490
Accounts receivable, net of allowances 112,679 316,571 429,250
Due from other governments 1,697,343 - 1,697,343
Internal balances 71,050 (71,050) -
Inventory - 145,180 145,180
Prepaid expenses 375,314 71,431 446,745
Restricted assets:
Cash and cash equivalents - 609,533 609,533
Capital assets:
Nondepreciable 4,044,962 7,239,514 11,284,476
Depreciable, net of accumulated depreciation 10,265,523 15,184,260 25,449,783
Total assets 30,251,196 27,128,524 57,379,720
DEFERRED OUTFLOWS OF RESOURCES
Pension 362,161 53,540 415,701
Total deferred outflows of resources 362,161 53,540 415,701
LIABILITIES AND DEFERRED INFLOWS OF RESOURCES
LIABILITIES
Accounts payable 1,306,508 82,631 1,389,139
Accrued liabilities 38,997 13,677 52,674
Unearned revenue - 176,731 176,731
Customer deposits payable 13,600 290,950 304,550
Notes payable due within one year - 162,413 162,413
Notes payable due in more than one year - 3,041,709 3,041,709
Compensated absences due within one year 182,876 34,419 217,295
Compensated absences due in more than one year 120,857 - 120,857
Bonds payable due within one year 125,000 781,097 906,097
Bonds payable due in more than one year 3,508,524 5,205,792 8,714,316
Net pension liability 494,333 95,422 589,755
Total liabilities 5,790,695 9,884,841 15,675,536
DEFERRED INFLOWS OF RESOURCES
Pension 545,060 89,311 634,371
Total deferred inflows of resources 545,060 89,311 634,371
NET POSITION
Net investment in capital assets 10,676,961 13,232,763 23,909,724
Restricted for capital outlay 4,101,831 - 4,101,831
Restricted for debt service 245,149 609,533 854,682
Unrestricted 9,253,661 3,365,616 12,619,277
Total net position $24,277,602 $17,207,912 $41,485,514
The accompanying notes are an integral part of these financial statements.
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF NET POSITION
JUNE 30, 2019
Governmental
Activities
Business-type
Activities Total
74
17
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Functions/Programs
Governmental activities:
General government $2,394,400 $550,209 $- $- $(1,844,191) $- $(1,844,191)
Judicial 266,926 276,229 - - 9,303 - 9,303
Public safety 3,976,314 833,193 - 904,311 (2,238,810) - (2,238,810)
Public works 1,865,956 - - 83,242 (1,782,714) - (1,782,714)
Culture and recreation 3,158,889 68,393 - 946,461 (2,144,035) - (2,144,035)
Housing and community development 1,284,791 4,189,203 - - 2,904,412 - 2,904,412
Interest on long-term debt 162,483 - - - (162,483) - (162,483)
Total governmental activities 13,109,759 5,917,227 - 1,934,014 (5,258,518) - (5,258,518)
Business-type activities:
Water and sewer 2,330,970 3,028,898 - 84,044 - 781,972 781,972
River's End RV Park 1,122,608 1,871,821 - - - 749,213 749,213
Solid waste collection 1,113,887 939,585 - - - (174,302) (174,302)
Total business-type activities 4,567,465 5,840,304 - 84,044 - 1,356,883 1,356,883
Total primary government $17,677,224 $11,757,531 $- $2,018,058 (5,258,518) 1,356,883 (3,901,635)
General revenues:
Property taxes 1,975,753 - 1,975,753
Sales taxes 1,396,791 - 1,396,791
Hotel/Motel taxes 3,617,747 - 3,617,747
Franchise taxes 465,388 - 465,388
Insurance premium taxes 213,950 - 213,950
Other taxes 486,912 - 486,912
Unrestricted investment earnings 148,611 - 148,611
Transfers (171,633) 171,633 -
Total general revenues and transfers 8,133,519 171,633 8,305,152
Change in net position 2,875,001 1,528,516 4,403,517
Net position, beginning of year 21,402,601 15,679,396 37,081,997
Net position, end of year $24,277,602 $17,207,912 $41,485,514
The accompanying notes are an integral part of these financial statements.
Expenses
Charges for
Services
Operating
Grants and
Contributions
Business-type
Activities
Program Revenues Net (Expense) Revenue and
Changes in Net PositionCapital
Total
Grants and
Contributions
Governmental
Activities
75
18
ASSETS
Cash and cash equivalents $7,485,777 $- $- $3,498,505 $1,080,938 $12,065,220
Investments 603,615 - - - - 603,615
Taxes receivable 364,667 650,823 - - - 1,015,490
Accounts receivable 106,355 - - - 6,324 112,679
Due from other governments 123,108 - 1,212,052 - 362,183 1,697,343
Due from other funds 1,617,417 - - - - 1,617,417
Prepaid items 374,160 - - - 1,154 375,314
Total assets $10,675,099 $650,823 $1,212,052 $3,498,505 $1,450,599 $17,487,078
LIABILITIES, DEFERRED INFLOWS OF
RESOURCES, AND FUND BALANCES
LIABILITIES
Accounts payable $388,375 $518,415 $- $395,002 $4,716 $1,306,508
Accrued liabilities 2,262 - - - - 2,262
Due to other funds - 132,408 1,212,052 - 201,907 1,546,367
Deposits payable 13,600 - - - - 13,600
Total liabilities 404,237 650,823 1,212,052 395,002 206,623 2,868,737
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - intergovernmental 52,487 - - - - 52,487
Unavailable revenue - property taxes 182,409 - - - - 182,409
Total deferred inflows of resources 234,896 - - - - 234,896
FUND BALANCES
Nonspendable:
Prepaid items 374,160 - - - 1,154 375,314
Restricted for:
Capital projects - - - 3,103,503 707,868 3,811,371
Public safety vehicles and equipment - - - - 290,460 290,460
Debt service - - - - 245,149 245,149
Committed for:
Future capital projects 1,392,699 - - - - 1,392,699
Retrofit revolving loan 148,000 - - - - 148,000
Greenspace 400,000 - - - 400,000
Economic stabilization 4,787,165 - - - - 4,787,165
Assigned to:
Palms Up Tree Replacement Project 27,140 - - - - 27,140
Beach renourishment 300,000 - - - - 300,000
Community Development Project 1,500 - - - - 1,500
Salt Meadows 16,761 - - - 16,761
Marine Rescue ADA 22,500 - - - 22,500
FY2020 budget 1,418,616 - - - - 1,418,616
Unassigned 1,147,425 - - - (655) 1,146,770
Total fund balances 10,035,966 - - 3,103,503 1,243,976 14,383,445
Total liabilities, deferred inflows of
resources, and fund balances $10,675,099 $650,823 $1,212,052 $3,498,505 $1,450,599
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the funds.14,310,485
Other long-term assets are not available to pay for current-period expenditures and, therefore, are deferred in the funds.234,896
Certain long-term liabilities are not due and payable in the current period and are, therefore, not reported in the funds.
Capital lease -
Net pension liability (494,333)
Deferred outflows of resources - pension 362,161
Deferred inflows of resources - pension (545,060)
Revenue bonds payable, including unamortized premiums of $223,524 (3,633,524)
Accrued interest payable (36,735)
Compensated absences (303,733)
Net position of governmental activities $24,277,602
The accompanying notes are an integral part of these financial statements.
Total
Governmental
Funds
CITY OF TYBEE ISLAND, GEORGIA
BALANCE SHEET
GOVERNMENTAL FUNDS
JUNE 30, 2019
General
Fund
Nonmajor
Governmental
Funds
Motel
Hotel/
Tax Fund FundFund
SPLOST 03
FEMA/GEMA
Grant
76
19
Revenues
Taxes $4,535,836 $3,617,747 $- $- $- $8,153,583
Licenses and permits 380,205 - - - - 380,205
Intergovernmental 80,281 - - - 1,850,772 1,931,053
Charges for services 3,915,622 - - - 72,950 3,988,572
Fines and forfeitures 1,428,367 - - - - 1,428,367
Interest 147,461 - - 1,150 2,961 151,572
Other revenues 98,152 21,931 - - - 120,083
Total revenues 10,585,924 3,639,678 - 1,150 1,926,683 16,153,435
Expenditures
Current:
General government 2,613,837 - - - - 2,613,837
Judicial 271,406 - - - - 271,406
Public safety 3,489,581 - - - 347,803 3,837,384
Public works 1,709,415 - - - - 1,709,415
Culture and recreation 1,326,092 1,819,839 - - - 3,145,931
Housing and community development 1,216,814 - - - - 1,216,814
Capital outlay - - - 1,119,058 1,406,939 2,525,997
Debt service:
Bond issuance cost - - - 125,748 - 125,748
Total expenditures 10,627,145 1,819,839 - 1,244,806 1,754,742 15,446,532
Excess (deficiency) of revenues
over (under) expenditures (41,221) 1,819,839 - (1,243,656) 171,941 706,903
Other financing sources (uses):
Issuance of debt - - - 3,633,524 - 3,633,524
Sale of capital assets 58,103 - - - - 58,103
Transfers in 1,819,839 - - 300,000 512,983 2,632,822
Transfers out (984,616) (1,819,839) - - - (2,804,455)
Total other financing sources (uses)893,326 (1,819,839) - 3,933,524 512,983 3,519,994
Net change in fund balances 852,105 - - 2,689,868 684,924 4,226,897
Fund balances, beginning of year 9,183,861 - - 413,635 559,052 10,156,548
Fund balances, end of year $10,035,966 $- $- $3,103,503 $1,243,976 $14,383,445
The accompanying notes are an integral part of these financial statements.
General
Fund
Hotel/
Motel
Tax Fund
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCES
GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
SPLOST 03
Fund
FEMA/GEMA
Grant
Fund Funds
Governmental
Nonmajor Total
Governmental
Funds
77
20
CITY OF TYBEE ISLAND, GEORGIA
RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS
TO THE STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Amounts reported for governmental activities in the statement of activities are different because:
Net change in fund balances - total governmental funds. $4,226,897
Governmental funds report capital outlays as expenditures. However,in the statement of activities,the cost of
those assets is allocated over their estimated useful lives and reported as depreciation expense.
Total capital outlay 3,114,758
Total depreciation (975,525)
The net effect of the sale of capital assets is to decrease net position.(15,802)
Revenues in the statement of activities that do not provide current financial resources are not reported as
revenues in the funds.2,958
The issuance of long-term debt provides current financial resources to governmental funds, while the repayment
of the principal of long-term debt consumes the current financial resources of governmental funds. Neither
transaction, however, has any effect on net position.
Debt issuance (3,633,524)
Some expenses reported in the statement of activities do not require the use of current financial resources and,
therefore, are not reported as expenditures in governmental funds.
Pension expense 210,037
Accrued interest (36,735)
Compensated absences (18,063)
$2,875,001
The accompanying notes are an integral part of these financial statements.
78
21
Revenues:
Taxes:
Property taxes $1,835,307 $1,835,407 $1,972,795 $137,388
Local option sales tax 1,197,000 1,327,000 1,396,791 69,791
Franchise taxes 470,000 470,000 465,388 (4,612)
Insurance premium tax 186,000 213,950 213,950 -
Alcoholic beverage excise tax 335,000 352,905 380,738 27,833
Real estate transfer tax 10,000 10,000 15,522 5,522
Occupational taxes 65,000 65,000 67,242 2,242
Energy excise tax 12,000 12,040 23,410 11,370
Total taxes 4,110,307 4,286,302 4,535,836 249,534
Licenses and permits:
Regulatory fees 100,000 100,000 96,215 (3,785)
Building permits 92,000 92,000 95,266 3,266
Building inspections 25,000 25,000 30,150 5,150
Zoning variance requests fees 500 2,900 2,600 (300)
Recording fees 1,600 1,600 3,200 1,600
Penalties - 13,000 13,505 505
Other 147,100 147,140 139,269 (7,871)
Total licenses and permits 366,200 381,640 380,205 (1,435)
Intergovernmental 245,000 307,976 80,281 (227,695)
Charges for services:
Parking fees 3,270,100 3,370,100 3,734,122 364,022
Other charges for services 164,400 165,612 181,500 15,888
Total charges for services 3,434,500 3,535,712 3,915,622 379,910
Fines and forfeitures:
Municipal fines 697,700 858,165 1,100,148 241,983
Parking fines 300,000 300,000 328,219 28,219
Total fines and forfeitures 997,700 1,158,165 1,428,367 270,202
Interest income 40,000 90,000 147,461 57,461
Miscellaneous:
Rents and royalties 66,000 66,000 66,000 -
Other 45,000 58,712 32,152 (26,560)
Total miscellaneous 111,000 124,712 98,152 (26,560)
Total revenues 9,304,707 9,884,507 10,585,924 701,417
Expenditures:
Current:
General government
Governing body 327,830 207,648 160,591 47,057
Clerk of council 114,839 114,728 106,036 8,692
City manager 558,347 565,685 493,765 71,920
Financial administration 541,087 595,430 328,030 267,400
Legal 247,000 247,000 271,708 (24,708)
Information technology 632,986 686,117 682,112 4,005
Human resources 127,847 129,587 122,284 7,303
Building and plant maintenance 671,026 703,656 449,311 254,345
Total general government $3,220,962 $3,249,851 $2,613,837 $636,014
(Continued)
Budgeted Amounts
Original Final Actual
Variance
with Final
Budget
GENERAL FUND
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET (GAAP BASIS) AND ACTUAL
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
79
22
Expenditures (Continued)
Current:
Judicial
Municipal Court $303,835 $306,367 $271,406 $34,961
Total judicial 303,835 306,367 271,406 34,961
Public safety
Police administration 2,389,768 2,552,089 2,299,663 252,426
Beach patrol 329,980 333,232 350,221 (16,989)
Fire administration 817,445 957,228 810,800 146,428
Emergency management 89,582 89,582 28,897 60,685
Total public safety 3,626,775 3,932,131 3,489,581 442,550
Public works
General operations 1,439,220 1,936,342 1,487,125 449,217
Solid waste collection 141,568 489,786 222,290 267,496
Total public works 1,580,788 2,426,128 1,709,415 716,713
Culture and recreation
General operations 225,775 225,775 224,755 1,020
Recreation centers 168,950 168,950 168,450 500
Beach, lifeguards, dunes 469,943 469,943 344,013 125,930
Museums 345,212 70,212 45,212 25,000
Parks administration 773,457 809,714 543,662 266,052
Total culture and recreation 1,983,337 1,744,594 1,326,092 418,502
Housing and development
Zoning and inspection 766,460 769,005 500,779 268,226
Urban redevelopment 138,652 139,348 122,515 16,833
Parking 506,098 647,572 593,520 54,052
Total housing and development 1,411,210 1,555,925 1,216,814 339,111
Total current expenditures 12,126,907 13,214,996 10,627,145 2,587,851
Total expenditures 12,126,907 13,214,996 10,627,145 2,587,851
Deficiency of revenues
under expenditures (2,822,200) (3,330,489) (41,221) 3,289,268
Other financing sources (uses):
Appropriation of fund balance 1,782,879 2,547,345 - (2,547,345)
Sale of assets - 53,205 58,103
Transfers in 1,611,313 1,642,313 1,819,839 177,526
Transfers out (571,992) (912,374) (984,616) (72,242)
Total other financing sources, net $2,822,200 $3,330,489 $893,326 $(2,442,061)
(Continued)
Budgeted Amounts
Original Final Actual
Variance
with Final
Budget
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET (GAAP BASIS) AND ACTUAL
GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
80
23
Net change in fund balance $- $- $852,105 $847,207
Fund balances, beginning of year 9,183,861 9,183,861 9,183,861 -
Appropriation of fund balance - (2,547,345) - 2,547,345
Fund balances, end of year $9,183,861 $6,636,516 $10,035,966 $3,394,552
The accompanying notes are an integral part of these financial statements.
Budgeted Amounts
Original Final Actual
Variance
with Final
Budget
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET (GAAP BASIS) AND ACTUAL
GENERAL FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
81
24
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET (GAAP BASIS) AND ACTUAL
HOTEL/MOTEL TAX FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Revenues:
Taxes $3,100,000 $4,139,000 $3,617,747 $(521,253)
Other revenues 7,000 30,000 21,931 (8,069)
Total revenues 3,107,000 4,169,000 3,639,678 (529,322)
Expenditures:
Current:
Culture and recreation 1,553,500 2,084,500 1,819,839 264,661
Total expenditures 1,553,500 2,084,500 1,819,839 264,661
Excess of revenues over expenditures 1,553,500 2,084,500 1,819,839 (264,661)
Other financing uses:
Transfers out (1,553,500) (2,084,500) (1,819,839) 264,661
Total other financing uses (1,553,500) (2,084,500) (1,819,839) 264,661
Net change in fund balance - - - -
Fund balances, beginning of year - - - -
Fund balances, end of year $- $- $- $-
The accompanying notes are an integral part of these financial statements.
Original
Budgeted Amounts
Final Actual
Variance
with Final
Budget
82
25
Revenues:
Intergovernmental $- $- $- $-
Total revenues - - - -
Expenditures:
Current:
General government - - - -
Judicial - - - -
Public safety - - - -
Public works - - - -
Culture and recreation - - - -
Total expenditures - - - -
Net change in fund balance - - - -
Fund balances, beginning of year - - - -
Fund balances, end of year $- $- $- $-
The accompanying notes are an integral part of these financial statements.
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Budgeted Amounts
Original Final Actual Budget
with Final
Variance
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN
FUND BALANCES - BUDGET (GAAP BASIS) AND ACTUAL
FEMA/GEMA GRANT FUND
83
26
ASSETS AND DEFERRED OUTFLOWS
OF RESOURCES
ASSETS
Current assets
Cash and cash equivalents $2,625,869 $1,007,216 $- $3,633,085
Accounts receivable, net of allowances 237,977 - 78,594 316,571
Inventory 121,012 24,168 - 145,180
Prepaid expenses 40,799 30,632 - 71,431
Total current assets 3,025,657 1,062,016 78,594 4,166,267
Noncurrent assets
Restricted cash 609,533 - - 609,533
Capital assets:
Nondepreciable 369,514 6,870,000 - 7,239,514
Depreciable, net of accumulated depreciation 14,638,160 546,100 - 15,184,260
Total noncurrent assets 15,617,207 7,416,100 - 23,033,307
Total assets 18,642,864 8,478,116 78,594 27,199,574
DEFERRED OUTFLOWS OF RESOURCES
Pension 36,571 16,178 791 53,540
Total deferred outflows of resources 36,571 16,178 791 53,540
LIABILITIES, DEFERRED INFLOWS
OF RESOURCES AND NET POSITION
LIABILITIES
Current liabilities:
Accounts payable 59,492 18,647 4,492 82,631
Accrued liabilities 7,771 5,906 - 13,677
Due to other funds - - 71,050 71,050
Compensated absences, current 21,971 12,448 - 34,419
Notes payable, current 162,413 - - 162,413
Bonds payable, current 351,022 430,075 - 781,097
Unearned revenue - 176,731 - 176,731
Total current liabilities 602,669 643,807 75,542 1,322,018
Noncurrent liabilities:
Customer deposits 290,950 - - 290,950
Notes payable, net of current portion 3,041,709 - - 3,041,709
Bonds payable, net of current portion 2,339,428 2,866,364 - 5,205,792
Net pension liability 80,901 14,521 - 95,422
Total noncurrent liabilities 5,752,988 2,880,885 - 8,633,873
Total liabilities 6,355,657 3,524,692 75,542 9,955,891
DEFERRED INFLOWS OF RESOURCES
Pension 52,443 33,659 3,209 89,311
Total deferred inflows of resources 52,443 33,659 3,209 89,311
NET POSITION
Net investment in capital assets 9,113,102 4,119,661 - 13,232,763
Restricted for debt service 609,533 - - 609,533
Unrestricted 2,548,700 816,282 634 3,365,616
Total net position $12,271,335 $4,935,943 $634 $17,207,912
The accompanying notes are an integral part of these financial statements.
Totals
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF NET POSITION
PROPRIETARY FUNDS
JUNE 30, 2019
Water and
Sewer Fund RV Park Fund
River's End Solid Waste
Collection Fund
84
27
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF REVENUES, EXPENSES AND
CHANGES IN FUND NET POSITION
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Water and River's End Solid Waste
Sewer Fund RV Park Fund Collection Fund Totals
OPERATING REVENUES
Charges for services:
Water charges $1,153,593 $- $- $1,153,593
Sewer charges 1,609,006 - - 1,609,006
Camping fees - 1,871,821 - 1,871,821
Stubbing fees 9,068 - - 9,068
Tapping fees 15,460 - - 15,460
Rental fees 191,476 - - 191,476
Sanitation collection fees - - 939,585 939,585
Other 50,295 - - 50,295
Total operating revenues 3,028,898 1,871,821 939,585 5,840,304
OPERATING EXPENSES
Personnel services 691,573 446,474 - 1,138,047
Administrative 73,131 300,947 - 374,078
Utilities 245,886 133,618 - 379,504
Supplies 69,921 93,312 - 163,233
Repairs and maintenance 195,734 11,293 - 207,027
Sanitation services - - 1,113,887 1,113,887
Miscellaneous 293,788 - - 293,788
Depreciation 663,592 61,926 - 725,518
Total operating expenses 2,233,625 1,047,570 1,113,887 4,395,082
Operating income (loss)795,273 824,251 (174,302) 1,445,222
NONOPERATING EXPENSES
Interest expense (97,345) (75,038) - (172,383)
Total nonoperating expenses (97,345) (75,038) - (172,383)
Income (loss) before contributions and transfers 697,928 749,213 (174,302) 1,272,839
CAPITAL CONTRIBUTIONS 84,044 - - 84,044
TRANSFERS
Transfers in - - 171,633 171,633
Total transfers - - 171,633 171,633
Change in net position 781,972 749,213 (2,669) 1,528,516
NET POSITION, beginning of year 11,489,363 4,186,730 3,303 15,679,396
NET POSITION, end of year $12,271,335 $4,935,943 $634 $17,207,912
The accompanying notes are an integral part of these financial statements.
85
28
CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users $3,164,916 $1,889,918 $1,008,458 $6,063,292
Payments to suppliers (876,002) (562,112) (1,199,326) (2,637,440)
Payments to employees (709,404) (461,869) - (1,171,273)
Net cash provided by (used in)
operating activities 1,579,510 865,937 (190,868) 2,254,579
CASH FLOWS FROM NON-CAPITAL
FINANCING ACTIVITIES
Transfers in - - 171,633 171,633
Net cash provided by non-capital
financing activities - - 171,633 171,633
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (302,658) (17,591) - (320,249)
Proceeds from notes payable 66,923 - - 66,923
Principal paid on bonds (343,553) (420,935) - (764,488)
Principal paid on notes payable (139,969) - - (139,969)
Interest paid (98,033) (75,792) - (173,825)
Net cash used in capital
and related financing activities (817,290) (514,318) - (1,331,608)
Net change in cash and cash equivalents 762,220 351,619 (19,235) 1,094,604
Cash and cash equivalents, beginning of year 2,473,182 655,597 19,235 3,148,014
Cash and cash equivalents, end of year $3,235,402 $1,007,216 $- $4,242,618
Classified as:
Cash and cash equivalents $2,625,869 $1,007,216 $- $3,633,085
Restricted assets: cash 609,533 - - 609,533
$3,235,402 $1,007,216 $- $4,242,618
(Continued)
Totals
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Water and
Sewer Fund
River's End
RV Park Fund
Solid Waste
Collection Fund
86
29
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF CASH FLOWS
PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Reconciliation of operating income (loss) to net
cash provided by (used in) operating activities
Operating income (loss)$795,273 $824,251 $(174,302) $1,445,222
Adjustments to reconcile operating income (loss)
to net cash provided by (used in) operating
Depreciation 663,592 61,926 - 725,518
Change in assets and liabilities:
(Increase) decrease:
Accounts receivable 109,618 - (2,177) 107,441
Inventory (18,063) 5,017 - (13,046)
Prepaid expenses 9,661 (21,322) - (11,661)
Increase (decrease):
Accounts payable 10,860 (6,637) (85,440) (81,217)
Accrued expenses 4,527 2,383 - 6,910
Customer deposits 26,400 18,097 - 44,497
Net pension liability (22,358) (17,778) 1 (40,135)
Due to other funds - - 71,050 71,050
Net cash provided by (used in) operating activities $1,579,510 $865,937 $(190,868) $2,254,579
Noncash capital and related financing activities:
Contributions from developers $84,044 $- $- $84,044
The accompanying notes are an integral part of these financial statements.
Totals
Water and
Sewer Fund
River's End
RV Park Fund Collection Fund
Solid Waste
87
30
ASSETS
Cash $25,076
Total assets $25,076
LIABILITIES
Due to others $25,076
Total liabilities $25,076
The accompanying notes are an integral part of these financial statements.
Agency
Fund
Municipal
Court
CITY OF TYBEE ISLAND, GEORGIA
STATEMENT OF FIDUCIARY ASSETS AND LIABILITIES
FIDUCIARY FUND
JUNE 30, 2019
88
CITY OF TYBEE ISLAND, GEORGIA
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2019
31
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The financial statements of the City of Tybee Island, Georgia (the “City”) have been prepared in
conformity with accounting principles generally accepted in the United States of America (“GAAP”)
as applied to governmental units. The Governmental Accounting Standards Board (“GASB”) is the
accepted standard-setting body for establishing governmental accounting and financial reporting
principles. The more significant of the City's accounting policies are described below.
A. Reporting Entity
The City was incorporated October 15, 1887. The City operates under the Council–City Manager
form of government and provides the following services to its citizens as authorized by its charter:
public safety (police and fire), highways and streets, water and sewer, sanitation, culture and
recreation, planning and zoning, and general and administrative services. As required by generally
accepted accounting principles, the financial statements of the reporting entity include the accounts
of all City operations and all activities of the City.
As required by accounting principles generally accepted in the United States of America, the
financial statements of the reporting entity should include those of the City and its component unit.
The Downtown Development Authority (the “Authority”) was activated by the Mayor and City Council
in August 2014. The Authority is part of the City’s Main Street Program and Directors serve as the
Tybee Island Main Street Board of Directors for the Authority. Program Directors are appointed by
City Council to provide assistance and opportunities as available that encourage economic growth
and development while preserving the unique architectural and community heritage. The Authority
had no financial activity during the fiscal year ended June 30, 2019.
B. Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of
activities) report information on all of the non-fiduciary activities of the primary government.
Governmental activities, which normally are supported by taxes and intergovernmental revenues,
are reported separately from business-type activities, which rely to a significant extent on fees and
charges for support.
The statement of activities demonstrates the degree to which the direct expenses of a given function
or segment are offset by program revenues. Direct expenses are those that are clearly identifiable
with a specific function or segment. Program revenues include: 1) charges to customers or
applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a
given function or segment, and 2) grants and contributions that are restricted to meeting the
operational or capital requirements of a particular function or segment. Taxes and other items not
properly included among program revenues are reported instead as general revenues.
89
NOTES TO FINANCIAL STATEMENTS
32
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
B. Government-wide and Fund Financial Statements (Continued)
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary
funds, even though the latter are excluded from the government-wide financial statements. Major
individual governmental funds and major individual enterprise funds are reported as separate
columns in the fund financial statements.
The government-wide financial statements are reported using the economic resources
measurement focus and the accrual basis of accounting, as are the proprietary fund and the
fiduciary fund financial statements, although the agency fund has no measurement focus.
Revenues are recorded when earned and expenses are recorded when a liability is incurred,
regardless of the timing of the related cash flows. Property taxes are recognized as revenues in the
year for which they are levied. Grants and similar items are recognized as revenue as soon as all
eligibility requirements imposed by the provider have been met.
C. Measurement Focus, Basis of Accounting and Basis of Presentation
Governmental fund financial statements are reported using the current financial resources
measurement focus and the modified accrual basis of accounting. Revenues are recognized as
soon as they are both measurable and available. Revenues are considered to be available when
they are collectible within the current period or soon enough thereafter to pay liabilities of the current
period. For this purpose, the City considers revenues to be available if they are collected within 60
days of the end of the current fiscal period. Expenditures, generally, are recorded when a liability is
incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures
related to compensated absences and claims and judgments, are recorded only when payment is
due.
Property taxes, sales taxes, franchise taxes, licenses, charges for services, and investment income
associated with the current fiscal period are all considered to be susceptible to accrual and so have
been recognized as revenues of the current fiscal period. All other revenue items are considered to
be measurable and available only when cash is received by the City.
The City reports the following major governmental funds:
The General Fund is the City’s primary operating fund. It accounts for all financial
resources of the general government, except those required to be accounted for in another
fund.
The Hotel/Motel Tax Fund accounts for the Hotel/Motel accommodation excise tax receipts
and distributions to tourism promoting organizations as required by agreements with these
organizations.
90
NOTES TO FINANCIAL STATEMENTS
33
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting and Basis of Presentation
(Continued)
The FEMA/GEMA Grant Fund accounts for grants used to recover and repair damages
caused by Hurricane Matthew.
The SPLOST 03 Fund accounts for construction of major capital projects financed by
Special Purpose Local Option Sales Tax Proceeds and by the Series 2019 Revenue Bond
as described in Note 7.
The City reports the following major proprietary funds:
The Water and Sewer Fund accounts for the provision of water and sewer services to the
residents of the City. All activities necessary to provide such services are accounted for in
this fund.
The River’s End RV Park Fund accounts for the revenues and operating costs of the City's
River’s End RV Park. All activities necessary to provide such services are accounted for in
this fund.
The Solid Waste Fund accounts for the provision of sanitation collection services to the
residents of the City. All activities necessary to provide such services are accounted for in
this fund.
Additionally, the City reports the following fund types:
The special revenue funds account for revenue sources that are legally restricted to
expenditures for specific purposes.
The capital projects funds account for expenditures for capital improvements made by the
City. Financing is provided by special purpose local sales tax.
The agency fund is used to account for the collection and disbursement of monies by the
City’s Municipal Court on behalf of other governments and individuals.
As a general rule, the effect of interfund activity has been eliminated from the government-wide
financial statements. Exceptions to this general rule are payments-in-lieu of taxes and other
charges between the City’s water, sewer, gas and solid waste functions and various other functions
of the City. Elimination of these charges would distort the direct costs and program revenues
reported for the various functions concerned.
91
NOTES TO FINANCIAL STATEMENTS
34
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
C. Measurement Focus, Basis of Accounting and Basis of Presentation
(Continued)
Amounts reported as program revenues include: 1) charges to customers or applicants for goods,
services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and
contributions. Internally dedicated resources are reported as general revenues rather than as
program revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from providing services and producing and
delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal
operating revenues of the proprietary funds are charges to customers for sales and services
provided. The City also recognizes as operating revenue, the portion of tap fees intended to recover
the cost of connecting new customers to the system. Operating expenses for the proprietary funds
include the cost of sales and services, administrative expenses, and depreciation on capital assets.
All revenues and expenses not meeting this definition are reported as non-operating revenues and
expenses.
D. Budgets and Budgetary Accounting
Budgets are adopted on a basis consistent with accounting principles generally accepted in the
United States of America. Annual appropriated budgets are adopted for the General Fund, the
Hotel/Motel Tax Fund, the Emergency 911 Fund, the Confiscated Assets Fund, and the
FEMA/GEMA Grant Fund. All appropriations lapse at the end of the June 30th fiscal year. Revenues
and expenditures of the Capital Projects Fund are budgeted on a project length basis and are,
therefore, excluded from presentation in the financial statements.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the
expenditure of monies are recorded in order to reserve that portion of the applicable appropriation, is
not employed by the City because it is at present not considered necessary to assure effective
budgetary control or to facilitate effective cash planning and control.
E. Cash and Cash Equivalents
Cash equivalents are defined as short-term, highly liquid investments that are both readily
convertible to known amounts of cash and so near their maturity that they present insignificant risk
of changes in value because of changes in interest rates. Generally, only investments with original
maturities of three months or less meet this definition.
For purposes of the statements of cash flows, the City considers all highly liquid investments
(including restricted assets) with a maturity of three months or less when purchased to be cash
equivalents. 92
NOTES TO FINANCIAL STATEMENTS
35
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
F. Inventory and Prepaid Items
Inventories are valued at average cost, which approximates market, using the first-in/first-out
(“FIFO”) method. The City accounts for inventory on the purchase basis. Prepaid
expenditures/expenses are accounted for using the consumption method. A prepaid item is
recognized when a cash expenditure is made for goods or services that were purchased for
consumption, but not consumed as of June 30.
G. Short-Term Interfund Receivables/Payables
During the course of operations, numerous transactions occur between individual funds for goods
provided or services rendered. These receivables and payables are classified as “due from other
funds” or “due to other funds” in the fund financial statements. Short-term interfund loans are
classified as “interfund receivables/payables”. Long-term interfund loans are classified as advances.
Any residual balances outstanding between the governmental activities and business-type activities
are reported in the government-wide financial statements as "internal balances."
H. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure assets (e.g., roads,
bridges, sidewalks, and similar items), are reported in the applicable governmental or business-type
activities column in the government-wide financial statements. Capital assets are defined by the City
as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of
two years. Such assets are recorded at historical cost or estimated historical cost if purchased or
constructed. Donated capital assets are recorded at their acquisition value at the date of donation.
In the case of the initial capitalization of general infrastructure assets (i.e., those reported by
governmental activities), the City chose not to include all such items regardless of their acquisition
date, but rather only those infrastructure assets acquired subsequent to the adoption of GASB No.
34 as allowed by the GASB. As the City constructs or acquires additional capital assets each period,
including infrastructure assets, they are capitalized and reported at historical cost. The costs of
normal maintenance and repairs that do not add to the value of the asset or materially extend useful
lives are expensed as incurred.
Major outlays for capital assets and major improvements are capitalized as projects are constructed.
Interest incurred during the construction period of capital assets of the business-type activities is
included as part of the capitalized value of the assets constructed. The amount of interest
capitalized is calculated by offsetting interest expense incurred (from the date of borrowing until the
date of completion of the project) with interest earned on investment proceeds over the same period.
93
NOTES TO FINANCIAL STATEMENTS
36
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
H. Capital Assets (Continued)
Capital assets of the primary government are depreciated using the straight line method over the
following estimated useful lives:
Assets Years
Land improvements 20
Buildings and improvements 10 – 40
Machinery and equipment 5 – 20
Infrastructure 20 – 50
Utility systems and improvements 20 – 50
I. Long-Term Liabilities
In the government-wide financial statements, and proprietary fund types in the fund financial
statements, long-term debt and other long-term obligations are reported as liabilities in the
applicable governmental activities, business-type activities, or proprietary fund type statement of net
position. Bond premiums and discounts are deferred and amortized over the life of the bonds using
the effective interest method. Bonds payable are reported net of the applicable bond premium or
discount. Bond issuance costs are reported as expenses in the year the debt is issued.
In the fund financial statements, governmental fund types recognize bond premiums and discounts,
as well as bond issuance costs, during the current period. The face amount of debt issued is
reported as other financing sources while discounts on debt issuances are reported as other
financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are
reported as debt service expenditures.
J. Compensated Absences
It is the City’s policy to permit employees to accumulate earned but unused vacation and sick pay
benefits. There is no liability for non-vesting accumulated rights to receive sick pay benefits since
the City does not have a policy to pay any amounts when employees separate from service with the
City. All vacation pay is accrued when incurred in the government-wide and proprietary fund
financial statements. A liability for these amounts is reported in the governmental funds only if they
have matured, for example, as a result of employee resignations and retirements. An employee may
be compensated for up to 65 days of sick leave at a rate of $25.00 per day upon retirement or death.
In the event the payment is owed as a result of the death of the employee, the payment will be made
to the beneficiary designated by the employee for this purpose and/or the representative(s) of the
employee’s estate if no beneficiary is designated.
94
NOTES TO FINANCIAL STATEMENTS
37
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
K. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for
deferred outflows of resources. This separate financial statement element, deferred outflows of
resources, represents a consumption of net position that applies to future period(s) and so will not
be recognized as an outflow of resources (expense/expenditure) until then. Other than the items
related to the changes in the net pension liability as discussed on the following page, the City did not
have any items that qualified for reporting in this category.
In addition to liabilities, the statement of net position will sometimes report a separate section for
deferred inflows of resources. This separate financial statement element, deferred inflows of
resources, represents an acquisition of fund balance that applies to future period(s) and so will not
be recognized as an inflow of resources (revenue) until that time. In addition to the items related to
the changes in the net pension liability as discussed below, the City has one item, which arises only
under the modified accrual basis of accounting that qualifies for reporting in this category.
Unavailable revenue is reported only in the governmental funds balance sheet. The governmental
funds report unavailable revenues from property taxes and intergovernmental revenues not received
within 60 days after year-end. These amounts are deferred and will be recognized as an inflow of
resources in the period in which the amounts become available.
The City also has deferred inflows and outflows related to the recording of changes in its net pension
liability. Certain changes in the net pension liability are recognized as pension expense over time,
instead of all being recognized in the year of occurrence. Experience gains or losses result from
periodic studies by the City’s actuary which adjust the net pension liability for actual experience for
certain trend information that was previously assumed, for example, the assumed dates of
retirement of plan members. These experience gains or losses are recorded as deferred outflows of
resources or deferred inflows of resources and are amortized in pension expense over the expected
remaining service lives of plan members. The difference between projected investment return on
pension investments and actual return on those investments is also deferred and amortized against
pension expense over a five-year period. Changes in actuarial assumptions, which adjust the net
pension liability, are also recorded as deferred outflows of resources and are amortized into pension
expense over the expected remaining service lives of plan members. Additionally, any contributions
made by the City to the pension plan before year-end but subsequent to the measurement date of
the City’s net pension liability are reported as deferred outflows of resources.
95
NOTES TO FINANCIAL STATEMENTS
38
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
L. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred
inflows of resources related to pensions, and pension expense, information about the fiduciary net
position of the City of Tybee Island Retirement Plan (the “Plan”) and additions to/deductions from the
Plan’s fiduciary net position have been determined on the same basis as they are reported by the
Plan. For this purpose, benefit payments are recognized when due and payable in accordance with
the benefit terms. Investments are reported at fair value.
M. Fund Equity
Fund equity at the governmental fund financial reporting level is classified as “fund balance.” Fund
equity for all other reporting is classified as “net position.”
Fund Balance – Generally, fund balance represents the difference between the assets and liabilities
under the current financial resources measurement focus of accounting.
In the fund financial statements, governmental funds report fund balance classifications that
comprise a hierarchy based primarily on the extent to which the City is bound to honor constraints on
the specific purposes for which amounts in those funds can be spent. Fund balances are classified
as follows:
• Nonspendable – Fund balances are reported as nonspendable when amounts cannot be
spent because they are either: a) not in spendable form (i.e., items that are not expected to be
converted to cash), or b) legally or contractually required to be maintained intact.
• Restricted – Fund balances are reported as restricted when there are limitations imposed on
their use either through the enabling legislation adopted by the City or through external
restrictions imposed by creditors, grantors, or laws or regulations of other governments.
• Committed – Fund balances are reported as committed when they can be used only for
specific purposes pursuant to constraints imposed by formal action of the City Council through
the adoption of a resolution. Only the City Council may modify or rescind the commitment.
• Assigned – Fund balances are reported as assigned when amounts are constrained by the
City’s intent to be used for specific purposes, but are neither restricted nor committed. Through
resolution, City Council has authorized the Director of Finance to assign fund balance.
• Unassigned – Fund balances are reported as unassigned as the residual amount when the
balances do not meet any of the above criterion. The City reports positive unassigned fund
balance only in the general fund. Negative unassigned fund balances may be reported in all
funds. 96
NOTES TO FINANCIAL STATEMENTS
39
NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
M. Fund Equity (Continued)
Flow Assumptions – When both restricted and unrestricted amounts of fund balance are available
for use for expenditures incurred, it is the City’s policy to use restricted amounts first and then
unrestricted amounts as they are needed. For unrestricted amounts of fund balance, it is the City’s
policy to use fund balance in the following order: 1) committed, 2) assigned, and 3) unassigned.
Net Position – Net position represents the difference between assets and liabilities in reporting
which utilizes the economic resources measurement focus. Net investment in capital assets, net of
related debt, consists of capital assets, net of accumulated depreciation, reduced by the outstanding
balances of any borrowing used (i.e., the amount that the City has spent) for the acquisition,
construction or improvement of those assets. Net position is reported as restricted, using the same
definition as used for restricted fund balance as described in the section above. All other net
position are reported as unrestricted.
The City applies restricted resources first when an expense is incurred for purposes for which both
restricted and unrestricted net position is available.
N. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted
in the United States of America requires management to make estimates and assumptions that
affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities
at the date of the financial statements and the reported amounts of revenues and expenses during
the reporting period. Actual results could differ from those estimates.
NOTE 2. LEGAL COMPLIANCE – BUDGETS
The City follows these procedures in establishing the budgetary data reflected in the financial
statements:
1. Prior to the beginning of the fiscal year, the various departments submit to the governing
council, a proposed operating budget for the fiscal year commencing the following July 1st.
2. Public hearings are conducted at the City Hall to obtain taxpayer comments.
3. Prior to the beginning of the year, the budget is formally enacted through passage of a
resolution by the City Council.
4. Formal budgetary integration is employed as a management control device during the year for
the general fund and the special revenue funds. Project length budgets are adopted for the
capital projects fund. 97
NOTES TO FINANCIAL STATEMENTS
40
NOTE 2. LEGAL COMPLIANCE – BUDGETS (CONTINUED)
5. The budget for the general fund and special revenue funds are adopted on a basis consistent
with GAAP.
6. The governing council must approve all revisions. Expenditures should not exceed the legally
adopted budget at the department level without Council action amending the budget. All
appropriations lapse at the end of each fiscal year.
Budgeted amounts are as originally adopted, or as amended by the City Council. Individual
amendments were not material in relation to the original appropriations.
For the fiscal year ended June 30, 2019, transfers out, general government – legal, and public safety
– beach patrol exceeded the final amended budget in the General Fund by $24,708, $16,989, and
$72,242, respectively.
NOTE 3. CASH AND INVESTMENTS
Total cash and investments as of June 30, 2019, are summarized as follows:
Amounts as presented on the government-wide statement of net position:
Cash and cash equivalents $15,698,305
Investments 603,615
Restricted cash and cash equivalents 609,533
Amounts as presented on the statement of fiduciary assets and liabilities:
Cash 25,076
Total $16,936,529
Cash deposited with financial institutions $16,332,914
Cash deposited with Georgia Fund 1 603,615
Total $16,936,529
State statutes authorize the City to invest in obligations of the U.S. government and agencies or
corporations of the U.S. government; obligations of any state; obligations of any political subdivision
of any state; certificates of deposit or time deposits of any national state bank or savings and loan
which have deposits insured by the FDIC or FSLIC; prime bankers’ acceptances; repurchase
agreements; and the Local Government Investment Pool of the State of Georgia (“Georgia Fund 1”).
The pool's primary objectives are safety of capital, investment income, liquidity and diversification
while maintaining principal ($1 per share value). Net asset value is calculated weekly to ensure
stability. The pool distributes earnings (net of management fees) on a monthly basis and
determines participants’ shares sold and redeemed based on $1 per share. The fair value of the
City's position in the pool is the same as the value of pool shares ($1 per share value). The pool is
regulated by the Georgia Office of the State Treasurer and is currently rated AAAf by Standard and
Poor’s. 98
NOTES TO FINANCIAL STATEMENTS
41
NOTE 3. CASH AND INVESTMENTS (CONTINUED)
At June 30, 2019, the City had the following investments:
Investments Maturity
Georgia Fund 1 39 days weighted average $603,615
Fair Value
Interest rate risk. As a means of limiting its exposure to fair value losses arising from fluctuating
interest rates, the City's investment policy has been established to structure the investment portfolio
so that securities mature to meet the City's cash requirements for ongoing operations, thereby
avoiding the need to sell securities prior to maturity as well as investing operating funds primarily in
short-term securities, money market funds, certificates of deposit or similar investment pools.
Custodial credit risk – deposits. Custodial credit risk for deposits is the risk that, in the event of
the failure of a depository financial institution, a government will not be able to recover deposits or
will not be able to recover collateral securities that are in the possession of an outside party. State
statutes require all deposits and investments (other than federal or state government instruments) to
be collateralized by depository insurance, obligations of the U.S. government, or bonds of public
authorities, counties, or municipalities. At June 30, 2019, the City was not exposed to custodial credit
risk for its deposits.
Custodial credit risk – investments. Custodial credit risk for investments is the risk that, in the
event of the failure of the counterparty, the City will not be able to recover the value of its
investments or collateral securities that are in the possession of an outside party. State statutes
require all investments (other than federal or state government instruments) to be collateralized by
depository insurance, obligations of the U.S. government, or bonds of public authorities, counties, or
municipalities. At June 30, 2019, the City was not exposed to custodial credit risk for its
investments.
99
NOTES TO FINANCIAL STATEMENTS
42
NOTE 4. RECEIVABLES
Property taxes were levied in two installments on September 15, 2018 with a due date of
November 15, 2018, and again on April 1, 2019 with a due date of June 1, 2019. Taxes are
considered delinquent after November 15 and June 1 for the respective levy dates, which would also
be the lien date. The net receivables collected during the year ended June 30, 2019, and expected
to be collected by August 31, 2019, are recognized as revenues in the year ended June 30, 2019.
Net receivables estimated to be collectible subsequent to August 31, 2019, are recorded as revenue
when received. Receivables as of year-end, including the applicable allowances for uncollectible
accounts, are as follows:
Receivables:
Taxes $375,856 $650,823 $- $- $- $-
Due from other
governments 123,108 - 1,212,052 362,183 - -
Accounts 170,851 - - 6,324 267,823 86,955
Gross receivables 669,815 650,823 1,212,052 368,507 267,823 86,955
Less: allowance for
uncollectibles (75,685) - - - (29,846) (8,361)
Net total receivables $594,130 $650,823 $1,212,052 $368,507 $237,977 $78,594
General
Fund Fund Fund
Water Solid Waste
and Sewer Collection
Funds
Governmental
Nonmajor
Fund Fund
Hotel/Motel
FEMA/GEMA
Grant
100
NOTES TO FINANCIAL STATEMENTS
43
NOTE 5. CAPITAL ASSETS
Capital asset activity for the fiscal year ended June 30, 2019, is as follows:
Governmental activities:
Capital assets, not being
depreciated:
Land $1,102,857 $- $- $- $1,102,857
Construction in progress 464,898 2,564,395 - (87,188) 2,942,105
Total capital assets, not
being depreciated 1,567,755 2,564,395 - (87,188) 4,044,962
Capital assets, being depreciated:
Buildings and improvements 8,473,157 7,473 - 87,188 8,567,818
Machinery and equipment 6,144,978 474,583 (25,816) - 6,593,745
Infrastructure 3,200,670 68,307 - - 3,268,977
Total capital assets,
being depreciated 17,818,805 550,363 (25,816) 87,188 18,430,540
Less accumulated depreciation for:
Buildings and improvements (2,000,724) (212,304) - - (2,213,028)
Machinery and equipment (3,217,499) (666,734) 10,014 - (3,874,219)
Infrastructure (1,981,283) (96,487) - - (2,077,770)
Total accumulated depreciation (7,199,506) (975,525) 10,014 - (8,165,017)
Total capital assets, being
depreciated, net 10,619,299 (425,162) (15,802) 87,188 10,265,523
Governmental activities capital
assets, net $12,187,054 $2,139,233 $(15,802) $- $14,310,485
Balance
Beginning
Increases Decreases Transfers Balance
Ending
101
NOTES TO FINANCIAL STATEMENTS
44
NOTE 5. CAPITAL ASSETS (CONTINUED)
Business-type activities
Capital assets, not being
depreciated:
Construction in progress $1,300,853 $322,333 $- $(1,357,304) $265,882
Land 6,973,632 - - - 6,973,632
Total capital assets, not
being depreciated 8,274,485 322,333 - (1,357,304) 7,239,514
Capital assets, being depreciated:
Land improvements 350,314 - - - 350,314
Buildings 460,358 17,590 - - 477,948
Utility systems and improvements 18,398,634 - - 1,357,304 19,755,938
Machinery and equipment 2,084,160 64,370 - - 2,148,530
Total capital assets,
being depreciated 21,293,466 81,960 - 1,357,304 22,732,730
Less accumulated depreciation for:
Land improvements (116,349) (30,382) - - (146,731)
Buildings (144,545) (18,227) - - (162,772)
Utility systems and improvements (5,691,769) (540,578) - - (6,232,347)
Machinery and equipment (870,289) (136,331) - - (1,006,620)
Total accumulated depreciation (6,822,952) (725,518) - - (7,548,470)
Total capital assets, being
depreciated, net 14,470,514 (643,558) - 1,357,304 15,184,260
Business-type activities capital
assets, net $22,744,999 $(321,225) $- $- $22,423,774
Balance
EndingBeginning
Balance Increases Decreases Transfers
Depreciation expense was charged to functions/programs of the primary government as follows:
$99,992
450,993
196,289
Culture and recreation 145,788
Housing and community development 82,463
Total depreciation expense - governmental activities $975,525
$663,592
River's End RV park 61,926
Total depreciation expense - business-type activities $725,518
Water and sewer
Governmental activities:
General government
Public safety
Public works
Business-type activities:
102
NOTES TO FINANCIAL STATEMENTS
45
NOTE 6. LONG-TERM DEBT
Changes in Long-Term Liabilities
Long-term liability activity for the year ended June 30, 2019, is as follows:
Governmental activities:
Revenue bonds payable $- $3,410,000 $- $3,410,000 $125,000
Plus bond premium - 223,524 - 223,524 -
Total bonds payable - 3,633,524 - 3,633,524 125,000
Compensated absences 285,670 383,987 (365,924) 303,733 182,876
Net pension liability 873,310 850,699 (1,229,676) 494,333 -
Governmental activity
long-term liabilities $1,158,980 $4,868,210 $(1,595,600) $4,431,590 $307,876
Business-type activities:
Notes payable $3,277,168 $66,923 $(139,969) $3,204,122 $162,413
Revenue bonds payable 6,751,377 - (764,488) 5,986,889 781,097
Compensated absences 27,509 72,939 (66,029) 34,419 34,419
Net pension liability 167,844 162,500 (234,922) 95,422 -
Business-type activity
long-term liabilities $10,223,898 $302,362 $(1,205,408) $9,320,852 $977,929
Due Within
One Year
Beginning
Balance Additions Reductions
Ending
Balance
For the governmental activities, compensated absences and the net pension liability are generally
liquidated by the General Fund. For the business-type activities, compensated absences and the
net pension liability are liquidated by the Water and Sewer Fund and the River’s End RV Park Fund.
103
NOTES TO FINANCIAL STATEMENTS
46
NOTE 6. LONG-TERM DEBT (CONTINUED)
Revenue Bonds
The City issues bonds where the City pledges income derived from the acquired or constructed
assets to pay debt service. The City’s outstanding bonds at June 30, 2019, are as follows:
Original
Description Amount Interest Rate Due Date
Chatham County Recreation Authority
Refunding Revenue Bond, Series 2016 4,466,000$ 2.15%2026 $3,296,439
Water and Sewer Refunding Revenue
Bonds, Series 2016 3,750,000 2.15%2026 2,690,450
Chatham County Recreation Authority
Revenue Bond, Series 2019 3,410,000 3% - 4%2039 3,410,000
9,396,889
Less current portion (906,097)
$8,490,792
Amount
Chatham County Recreation Authority Refunding Revenue Bonds (City of Tybee Island –
Campground Project), Series 2016
The City of Tybee Island entered into an intergovernmental agreement with the Chatham County
Recreation Authority to issue the Chatham County Recreation Authority Refunding Revenue Bonds
(City of Tybee Island – Campground Project), Series 2016. The Series 2016 bonds were issued on
August 1, 2016 to: 1) refund and redeem all of the outstanding Series 2006 Bonds, and 2) pay the
necessary costs of issuing the bonds. These bonds are secured by and payable from revenues to
be received by the Authority from the City pursuant to the intergovernmental agreement.
City of Tybee Island Water and Sewer Refunding Revenue Bond, Series 2016
The City of Tybee Island Water and Sewer Refunding Revenue Bond, Series 2016 was issued in
August 1, 2016. The Series 2016 bond was used to: 1) fully pay off three loans with Georgia
Environmental Facilities Authority, and 2) pay the necessary costs of issuing the bonds. These
bonds are secured by and payable from net revenues of the City’s water and sewer system.
104
NOTES TO FINANCIAL STATEMENTS
47
NOTE 6. LONG-TERM DEBT (CONTINUED)
Revenue Bonds (Continued)
Chatham County Recreation Authority Revenue Bond, Series 2019
The City of Tybee Island entered into an intergovernmental agreement with the Chatham County
Recreation Authority to issue the Chatham County Recreation Authority Revenue Bonds (Tybee
Island Marine Science Center Project), Series 2019. The Series 2019 bonds were issued on
February 14, 2019 to finance a new Tybee Island Marine Science Center in the City, which includes
recreational picnic and playground areas, a dune walk, and climbable marine life replicas. These
bonds are secured under the provisions of an intergovernmental contract with the City.
Revenue bond debt service requirements to maturities, including interest, are as follows:
Fiscal Year Payable
2020 $ 1,147,297 $ 906,097 $241,200
2021 1,148,039 923,047 224,992
2022 1,149,288 945,375 203,913
2023 1,150,388 968,080 182,308
2024 1,146,339 986,169 160,170
2025 – 2029 3,186,585 2,673,138 513,447
2030 – 2034 1,223,400 905,000 318,400
2035 – 2039 1,224,183 1,089,983 134,200
$11,375,519 $9,396,889 $1,978,630
Total Principal Interest
Notes Payable
The Water and Sewer Fund has incurred debt to the Georgia Environmental Facilities Authority for
water and sewer system improvements. These notes are as follows at June 30, 2019:
Original
Description Amount Interest Rate Due Date
Water line extensions and lift stations 1,601,090$ 1.40%2035 $1,352,233
Water and sewer improvements 1,361,000 0.89%2038 1,315,588
Water and sewer improvements 568,973 0.89%2038 536,301
3,204,122
Less current portion (162,413)
$3,041,709
Amount
105
NOTES TO FINANCIAL STATEMENTS
48
NOTE 6. LONG-TERM DEBT (CONTINUED)
Notes Payable (Continued)
Total notes payable service requirements to maturity are as follows:
Fiscal Year Payable
2020 $ 185,541 $162,413 $23,128
2021 186,099 164,241 21,858
2022 186,664 166,092 20,572
2023 187,232 167,965 19,267
2024 187,808 169,861 17,947
2025 – 2029 947,845 878,529 69,316
2030 – 2034 963,008 929,409 33,599
2035 – 2039 569,137 565,612 3,525
$3,413,334 $3,204,122 $209,212
Total Principal Interest
NOTE 7. INTERFUND BALANCES AND TRANSFERS
Interfund balances for the fiscal year ended June 30, 2019, consisted of the following:
Due To
General Fund $1,212,052 $132,408 $201,907 $71,050 $1,617,417
Fund
Due From
Hotel/Motel
Grant Tax
Fund Fund Funds Total
Nonmajor Solid Waste
Collection
FEMA/GEMA
Governmental
Interfund transfers for the fiscal year ended June 30, 2019, consisted of the following:
Transfer To
General Fund $- $1,819,839 $1,819,839
SPLOST 03 300,000 - 300,000
Solid Waste Fund 171,633 - 171,633
Nonmajor governmental funds 512,983 - 512,983
Total $984,616 $1,819,839 $2,804,455
Fund Fund Total
Transfer From
General Tax
Hotel/Motel
106
NOTES TO FINANCIAL STATEMENTS
49
NOTE 7. INTERFUND BALANCES AND TRANSFERS
Transfers are used to: 1) move revenues from the fund that statute or budget requires to collect
them to the fund that the statute or budget requires to expend them, and 2) use unrestricted
revenues collected in the Hotel/Motel Tax Fund to finance various programs accounted for in other
funds in accordance with budgetary authorizations.
NOTE 8. DEFINED BENEFIT PENSION PLAN
Plan Description
The City has established a non-contributory defined benefit pension plan City of Tybee Island
Retirement Plan (the “Plan”), covering substantially all of the City’s employees. The City’s pension
plan is administered through the Georgia Municipal Employee Benefit System (“GMEBS”), an agent
multiple-employer pension plan administered by the Georgia Municipal Association. The Plan
provides retirement and disability benefits, annual cost of living adjustments, and death benefits to
Plan members and beneficiaries. Benefits are provided by the Plan whereby retirees receive
1.5% – 2%, based on the dynamic breakpoint formula, multiplied by the average of the five highest
years of regular earnings multiplied by the total credited years of service. The City Council, in its role
as the Plan sponsor, has the governing authority to establish and amend, from time to time, the
benefits provided and the contribution rates of the City and its employees. The Georgia Municipal
Association issues a publicly available financial report that includes financial statements and
required supplementary information for GMEBS. That report may be obtained at www.gmanet.com,
by writing to Georgia Municipal Association, Risk Management and Employee Benefit Services, 201
Pryor Street, NW, Atlanta, Georgia 30303 or by calling (404) 688-0472.
Plan membership. As of January 1, 2019, pension plan membership consisted of the following:
Retirees and beneficiaries currently receiving benefits 48
Terminated employees entitled to benefits but not yet receiving them 54
Active Plan members 102
Total membership in the Plan 204
107
NOTES TO FINANCIAL STATEMENTS
50
NOTE 8. DEFINED BENEFIT PENSION PLAN (CONTINUED)
Plan Description (Continued)
Contributions. The Plan is subject to minimum funding standards of the Georgia Public Retirement
Systems Standards law. The Board of Trustees of GMEBS has adopted a recommended actuarial
funding policy for the Plan which meets state minimum requirements and will accumulate sufficient
funds to provide the benefits under the Plan. The funding policy for the Plan, as adopted by the City
Council, is to contribute an amount equal to or greater than the actuarially recommended
contribution rate. This rate is based on the estimated amount necessary to finance the costs of
benefits earned by Plan members during the year, with an additional amount to finance any
unfunded accrued liability. Employees make no contributions to the Plan. The City is required to
contribute at an actuarially determined rate. For the year ended June 30, 2019, the City's
contribution rate was 9.61% of annual payroll. City contributions to the Plan were $438,089 for the
year ended June 30, 2019.
Net Pension Liability of the City
The City’s net pension liability was measured as of September 30, 2018. The total pension liability
used to calculate the net pension liability was determined by an actuarial valuation as of January 1,
2018 with updated procedures performed by the actuary to roll forward to the total pension liability
measured as of September 30, 2018.
Actuarial assumptions. The total pension liability in the January 1, 2019 actuarial valuation was
determined using the following actuarial assumptions, applied to all periods included in the
measurement:
Inflation 2.75%
Projected salary increases 2.75% plus service based merit increases
Net Investment rate of return 7.50%
Mortality rates were based on the RP-2000 Combined Healthy Mortality Table with gender-distinct
rates, set forward two years for males and one year for females.
The investment return and inflation assumptions used to value the Plan were approved in December
2017 by the Board based on an experience study conducted in September 2017. The remaining
assumptions and methods used to value the Plan were approved in December 2014 by the Board of
Trustees based on an experience study for the period January 1, 2010 through June 30, 2014.
The cost of living adjustment is assumed to be 2.75%.
108
NOTES TO FINANCIAL STATEMENTS
51
NOTE 8. DEFINED BENEFIT PENSION PLAN (CONTINUED)
Net Pension Liability of the City (Continued)
The long-term expected rate of return on pension plan investments was determined using a building-
block method in which best-estimate ranges of expected future real rates of return (expected
returns, net of pension plan investment expense and inflation) are developed for each major asset
class. These ranges are combined to produce the long-term expected rate of return by weighting the
expected future real rates of return by the target asset allocation percentage and by adding expected
inflation. Best estimates of arithmetic real rates of return for each major asset class included in the
pension plan's target asset allocation as of September 30, 2018, are summarized in the following
table:
Long-term
Target expected real
Asset Class allocation rate of return*
Domestic equity 45%6.40%
International equity 20%7.40%
Domestic fixed income 20%1.75%
Real estate 10%5.10%
Global fixed income 5%3.03%
100%
*Rates shown are net of the 2.75% assumed rate of inflation.
Discount rate. The discount rate used to measure the total pension liability was 7.50%. The
projection of cash flows used to determine the discount rate assumed that City contributions will be
made at rates equal to the actuarially determined contribution rates and the member rate. Based on
those assumptions, the pension plan's fiduciary net position was projected to be available to make
all projected future benefit payments of current Plan members. Therefore, the long-term expected
rate of return on pension plan investments was applied to all of the projected benefit payments to
determine the total pension liability.
109
NOTES TO FINANCIAL STATEMENTS
52
NOTE 8. DEFINED BENEFIT PENSION PLAN (CONTINUED)
Net Pension Liability of the City (Continued)
Changes in the Net Pension Liability of the City. The changes in the components of the net pension
liability of the City for the year ended June 30, 2019, were as follows:
Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability
(a)(b)(a) - (b)
Beginning balances 9,611,599$ 8,570,445$ 1,041,154$
Changes for the year:
Service cost 259,255 - 259,255
Interest 724,949 - 724,949
Differences between expected
and actual experience (180,875) - (180,875)
Contributions - employer - 433,667 (433,667)
Net investment income - 850,056 (850,056)
Benefit payments, including refunds
of employee contributions (409,734) (409,734) -
Administrative expense - (28,995) 28,995
Other - - -
Net changes 393,595 844,994 (451,399)
Ending balances 10,005,194$ 9,415,439$ 589,755$
The required schedule of changes in the City’s net pension liability and related ratios immediately
following the notes to the financial statements presents multi-year trend information about whether
the value of plan assets is increasing or decreasing over time relative to the total pension liability.
Sensitivity of the net pension liability to changes in the discount rate. The following presents the net
pension liability of the City, calculated using the discount rate of 7.50%, as well as what the City’s net
pension liability would be if it were calculated using a discount rate that is 1-percentage-point lower
(6.50%) or 1-percentage-point higher (8.50%) than the current rate:
Current
1% Decrease Discount Rate 1% Increase
(6.50%)(7.50%)(8.50%)
City of Tybee Island's
net pension liability (asset)1,923,583$ 589,755$ (512,555)$
110
NOTES TO FINANCIAL STATEMENTS
53
NOTE 8. DEFINED BENEFIT PENSION PLAN (CONTINUED)
Net Pension Liability of the City (Continued)
Actuarial valuations involve estimates of the value of reported amounts and assumptions about the
probability of events far into the future, and actuarially determined amounts are subject to continual
revision as results are compared to past expectations and new estimates are made about the future.
Actuarial calculations reflect a long-term perspective. Calculations are based on the substantive
plan in effect as of September 30, 2018, and the current sharing pattern of costs between employer
and employee.
Pension Expense and Deferred Outflows of Resources and Deferred Inflows
of Resources Related to Pensions
For the year ended June 30, 2019, the City recognized pension expense of $187,918. At June 30,
2019, the City reported deferred outflows of resources and deferred inflows of resources related to
pensions from the following sources:
Deferred
Inflows of
Resources
Differences between expected and actual experience (136,948)$
Changes in assumptions 345 -
Net difference between projected and actual
- (497,423)
City contributions subsequent
328,567 -
Total 328,912$ (634,371)$
Deferred
Outflows of
Resources
earnings on pension plan investments
to the measurement date
86,789$
111
NOTES TO FINANCIAL STATEMENTS
54
NOTE 8. DEFINED BENEFIT PENSION PLAN (CONTINUED)
Pension Expense and Deferred Outflows of Resources and Deferred Inflows
of Resources Related to Pensions (Continued)
City contributions subsequent to the measurement date of $328,567 are reported as deferred
outflows of resources and will be recognized as a reduction of the net pension liability in the year
ending June 30, 2020. Other amounts reported as deferred inflows of resources related to pensions
will be recognized as a component of pension expense as follows:
(122,744)$
(208,727)
(174,274)
(41,492)
(547,237)$
Year ending June 30,
Total
2023
2022
2021
2020
NOTE 9. RISK MANAGEMENT
The City is exposed to various risks of losses related to: torts; thefts of, damage to, and destruction
of assets; errors and omissions; injuries to employees; and natural disasters. The City has joined
together with other municipalities in the state as part of the Georgia Interlocal Risk Management
Agency Property and Liability Insurance Fund and the Georgia Municipal Association Group Self-
Insurance Workers’ Compensation Fund, public entity risk pools currently operating as common risk
management and insurance programs for member local governments.
As part of these risk pools, the City is obligated to pay all contributions and assessments as
prescribed by the pools, to cooperate with the pool’s agents and attorneys, to follow loss reduction
procedures established by the funds, and to report as promptly as possible, and in accordance with
any coverage descriptions issued, all incidents which could result in the funds being required to pay
any claim of loss. The City is also to allow the pool’s agents and attorneys to represent the City in
investigation, settlement discussions and all levels of litigation arising out of any claim made against
the City within the scope of loss protection furnished by the funds.
The funds are to defend and protect the members of the funds against liability or loss as prescribed
in the member government contract and in accordance with the workers' compensation law of
Georgia. The funds are to pay all cost taxed against members in any legal proceeding defended by
the members, all interest accruing after entry of judgment, and all expenses incurred for
investigation, negotiation or defense.
Settled claims in the past three years have not exceeded insurance coverage.
112
NOTES TO FINANCIAL STATEMENTS
55
NOTE 10. JOINT VENTURE
Under Georgia law, the City, in conjunction with other cities and counties in the nine county coastal
Georgia region, is a member of the Coastal Georgia Regional Commission (“RC”) and is required to
pay annual dues thereto. During the fiscal year ended June 30, 2019, the City paid $3,887 in such
dues. Membership in an RC is required by the Official Code of Georgia Annotated (“O.C.G.A.”)
§ 50-8-34 which provides for the organizational structure of the RC in Georgia. The RC Board
membership includes the chief elected official of each county and municipality of the area. O.C.G.A.
§ 50-8-39.1 provides that the member governments are liable for any debts or obligations of an RC.
Separate financial statements may be obtained from the Coastal Georgia Regional Commission,
127 “F” Street, Brunswick, Georgia 31520.
NOTE 11. COMMITMENTS AND CONTINGENCIES
Litigation
The City is involved in several pending lawsuits. Liability, if any, which might result from these
proceedings, would not, in the opinion of management and legal counsel, have a material adverse
effect on the financial position of the City.
Grant Contingencies
The City has received Federal and state grants for specific purposes that are subject to review and
audit by the grantor agencies. Such audits could lead to the disallowance of certain expenditures
previously reimbursed by those agencies. Based upon prior experience, management of the City
believes such disallowances, if any, will not be significant.
NOTE 12. HOTEL/MOTEL LODGING TAX
The City has levied a 6% lodging tax. For the fiscal year ended June 30, 2019, $3,639,678 of
Hotel/Motel tax was collected. Of the total collected, 100% was used for the promotion of tourism
within the City ($1,213,105 to the Savannah Chamber of Commerce, $606,734 to the Georgia
International Convention Center, and $1,819,839 to the general fund).
113
REQUIRED SUPPLEMENTARY INFORMATION
114
56
Total pension liability
Service cost $259,255 $270,293 $243,211 $271,181 $254,414
Interest on total pension liability 724,949 678,645 632,774 591,196 559,195
Differences between expected and actual
experience (180,875) 107,516 55,701 (6,456)(90,395)
Changes of assumptions - - - - (2,320)
Benefit payments, including refunds of
employee contributions (409,734) (404,293) (331,010) (307,853) (308,101)
Other - 577 27,856 - -
Net change in total pension liability 393,595 652,738 628,532 548,068 412,793
Total pension liability - beginning 9,611,599 8,958,861 8,330,329 7,782,261 7,369,468
Total pension liability - ending (a)$10,005,194 $9,611,599 $8,958,861 $8,330,329 $7,782,261
Plan fiduciary net position
Contributions - employer $433,667 $423,061 $430,220 $450,057 $428,260
Net investment income 850,056 1,123,477 745,075 67,622 651,704
Benefit payments, including refunds of
employee contributions (409,734) (404,293) (331,010) (307,853) (308,101)
Administrative expenses (28,995) (29,890) (17,953) (20,168) (15,776)
Net change in plan fiduciary net position 844,994 1,112,355 826,332 189,658 756,087
Plan fiduciary net position - beginning 8,570,445 7,458,090 6,631,758 6,442,100 5,686,013
Plan fiduciary net position - ending (b)$9,415,439 $8,570,445 $7,458,090 $6,631,758 $6,442,100
City's net pension liability - ending (a) - (b)$589,755 $1,041,154 $1,500,771 $1,698,571 $1,340,161
Plan fiduciary net position as a percentage
of the total pension liability 94.11%89.17%83.25%79.61%82.78%
Covered payroll $4,158,606 $4,497,809 $4,327,782 $3,832,932 $3,837,698
City's net pension liability as a percentage
of covered payroll 14.18%23.15%34.68%44.32%34.92%
The schedule will present 10 years of information once it is accumulated.
CITY OF TYBEE ISLAND, GEORGIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CHANGES IN THE CITY'S NET
FOR THE FISCAL YEAR ENDED JUNE 30,
2018 2017 2016 2015
PENSION LIABILITY AND RELATED RATIOS
2019
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2018 2017 2016 2015
Actuarially determined contribution $438,089 $432,193 $420,017 $433,621 $455,536
Contributions in relation to the actuarially
determined contribution 438,089 432,193 420,017 433,621 455,536
Contribution deficiency (excess)$- $- $- $- $-
Covered payroll $4,158,606 $4,497,809 $4,327,782 $3,832,932 $3,837,698
Contributions as a percentage of
covered payroll 10.53%9.61%9.71%11.30%11.87%
Notes to the Schedule
Valuation Date January 1, 2019
Cost Method Projected Unit Credit
Actuarial Asset Valuation Method
Assumed Rate of Return on Investments
Projected Salary Increases 2.75% plus service based merit increases.
Cost-of-living Adjustment
Amortization Method Closed level dollar for remaining unfunded liability.
Remaining Amortization Period
The schedule will present 10 years of information once it is accumulated.
Sum of actuarial value at beginning of year and the cash flow during the year plus the
assumed investment return, adjusted by 10% of the amounts that the value exceeds or is less
than the market value at the end of the year. The actuarial value is adjusted,if necessary,to
be within 20% of market value.
Varies for the bases, with a net effective amortization period of 10 years.
2019
CITY OF TYBEE ISLAND, GEORGIA
REQUIRED SUPPLEMENTARY INFORMATION
SCHEDULE OF CITY CONTRIBUTIONS
FOR THE FISCAL YEAR ENDED JUNE 30,
116
COMBINING STATEMENTS AND SCHEDULES
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NONMAJOR GOVERNMENTAL FUNDS
Special Revenue Funds
E911 Fund – To account for the operations of the E-911 system.
Confiscated Assets Fund – To account for the cash received either from a cash confiscation or cash received from
a sale of capital assets acquired from drug enforcement.
Capital Project Funds
2014 SPLOST Fund – To account for capital projects financed from special purpose local option sales taxes. The
projects include public safety buildings and equipment, beach related projects, road projects, and water and sewer
equipment. These projects are financed with a special 1% sales tax.
Grant Fund – To account for the receipt and disbursement of various grants received by the City.
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ASSETS
Cash and cash equivalents $1,460 $834,329 $245,149 $1,080,938
Accounts receivable 6,324 - - 6,324
Due from other governments - 362,183 - 362,183
Prepaid expenditures 1,154 - - 1,154
Total assets $8,938 $1,196,512 $245,149 $1,450,599
LIABILITIES
AND FUND BALANCE
LIABILITIES
Accounts payable $1,079 $3,637 $- $4,716
Due to other funds 5,900 196,007 - 201,907
Total liabilities 6,979 199,644 - 206,623
FUND BALANCE
Nonspendable - prepaid items 1,154 - - 1,154
Restricted for:
Public safety vehicles and equipment 1,460 289,000 - 290,460
Capital projects - 707,868 - 707,868
Debt service - - 245,149 245,149
Unassigned (655) (655)
Total fund balance 1,959 996,868 245,149 1,243,976
Total liabilities and fund balance $8,938 $1,196,512 $245,149 $1,450,599
Funds Fund FundsFunds
CITY OF TYBEE ISLAND, GEORGIA
COMBINING BALANCE SHEET
NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2019
Revenue
Total
Nonmajor
Governmental
Nonmajor
Special
Nonmajor
Capital
Project
Nonmajor
Debt
Service
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CITY OF TYBEE ISLAND, GEORGIA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Revenues:
Intergovernmental $- $1,850,772 $- $1,850,772
Charges for services 72,950 - - 72,950
Interest income - 2,961 - 2,961
Total revenues 72,950 1,853,733 - 1,926,683
Expenditures:
Current:
Public safety 347,803 - - 347,803
Capital outlay - 1,406,939 - 1,406,939
Total expenditures 347,803 1,406,939 - 1,754,742
Excess (deficiency) of revenues over
(under) expenditures (274,853) 446,794 - 171,941
Other financing sources:
Transfers in 267,834 - 245,149 512,983
Total other financing sources 267,834 - 245,149 512,983
Net change in fund balance (7,019) 446,794 245,149 684,924
Fund balance, beginning of year 8,978 550,074 - 559,052
Fund balance, end of year $1,959 $996,868 $245,149 $1,243,976
Funds
Nonmajor
Revenue
Funds Funds
Nonmajor
Special
Nonmajor
Capital Debt
Service
Fund
Project
Total
Nonmajor
Governmental
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ASSETS
Cash and cash equivalents $- $1,460 $1,460
Accounts receivable 6,324 - 6,324
Prepaid expenditures 1,154 - 1,154
Total assets $7,478 $1,460 $8,938
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable $1,079 $- $1,079
Due to other funds 5,900 - 5,900
Total liabilities 6,979 - 6,979
FUND BALANCE
Nonspendable - prepaid items 1,154 - 1,154
Restricted for:
Public safety - 1,460 1,460
Unassigned (655) - (655)
Total fund balance 499 1,460 1,959
Total liabilities and fund balance $7,478 $1,460 $8,938
Nonmajor
Special
Fund
E911
Fund
RevenueAssets
Funds
Confiscated
CITY OF TYBEE ISLAND, GEORGIA
COMBINING BALANCE SHEET
NONMAJOR SPECIAL REVENUE FUNDS
JUNE 30, 2019
Total
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CITY OF TYBEE ISLAND, GEORGIA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR SPECIAL REVENUE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Revenues:
Charges for services $72,950 $- $72,950
Total revenues 72,950 - 72,950
Expenditures:
Current:
Public safety 347,803 - 347,803
Total expenditures 347,803 - 347,803
Deficiency of revenues
under expenditures (274,853) - (274,853)
Other financing sources:
Transfers in 267,834 - 267,834
Total other financing sources 267,834 - 267,834
Net change in fund balance (7,019) - (7,019)
Fund balance, beginning of year 7,518 1,460 8,978
Fund balance, end of year $499 $1,460 $1,959
Fund Fund
Total
Special
Revenue
Funds
Confiscated
Nonmajor
AssetsE911
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ASSETS
Cash and cash equivalents $834,329 $- $834,329
Due from other governments 162,539 199,644 362,183
Total assets $996,868 $199,644 $1,196,512
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable $- $3,637 $3,637
Due to other funds - 196,007 196,007
Total liabilities - 199,644 199,644
FUND BALANCE
Restricted for:
Public safety vehicles
and equipment 289,000 - 289,000
Capital projects 707,868 - 707,868
Total fund balance 996,868 - 996,868
Total liabilities and fund balance $996,868 $199,644 $1,196,512
SPLOST
Fund
Nonmajor
Capital
Project
Funds
CITY OF TYBEE ISLAND, GEORGIA
COMBINING BALANCE SHEET
NONMAJOR CAPITAL PROJECT FUNDS
JUNE 30, 2019
2014
Total
Grant
Fund
123
63
Revenues:
Intergovernmental $904,311 $946,461 $1,850,772
Interest income 2,961 - 2,961
Total revenues 907,272 946,461 1,853,733
Expenditures:
Capital outlay 460,478 946,461 1,406,939
Total expenditures 460,478 946,461 1,406,939
Net change in fund balance 446,794 - 446,794
Fund balance, beginning of year 550,074 - 550,074
Fund balance, end of year $996,868 $- $996,868
Nonmajor
Grant
Fund
Total
CITY OF TYBEE ISLAND, GEORGIA
COMBINING STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
NONMAJOR CAPITAL PROJECT FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
2014
SPLOST
Fund Funds
Project
Capital
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Project
Public Safety
Police department vehicles $120,000 $228,434 $228,437 $- $228,437
Public safety software upgrade 165,000 196,665 196,665 - 196,665
Fire department truck 630,000 867,347 602,851 279,496 882,347
Fire department equipment 630,000 246,431 216,425 14,367 230,792
Police department equipment - 41,000 - 27,843 27,843
Water and Sewer
Various projects 1,554,000 - - - -
Street and Infrastructure
Street paving and repair 550,000 159,561 71,856 - 71,856
Marsh Hen Trail/Highway 80 bike trail 47,000 46,242 33,822 250 34,072
Drainage project - various - 196,030 21,736 - 21,736
Street sweeper equipment - 180,000 180,000 - 180,000
Cultural and Recreation
Memorial Park pavilion building 32,000 45,997 45,997 - 45,997
Memorial Park restroom building - 212,872 212,872 - 212,872
Playground equipment 120,000 195,390 195,390 - 195,390
Tybee Arts Association - audio/video - 54,018 27,017 - 27,017
YMCA - batting cage - 5,842 5,842 - 5,842
Friends/Post Tybee Theater
audio/video equipment - 117,056 117,056 - 117,056
JayCee Park - 460,000 887 138,522 139,409
Various projects 332,000 - - - -
Beach Related
Mobile Mats 20,000 - - - -
Beach crossovers - 224,770 224,769 - 224,769
Future projects - 248,039 - - -
$4,200,000 $3,725,694 $2,381,622 $460,478 $2,842,100
Cumulative
Total
Estimated Cost Expenditures
Original Current Years
Prior Current
Year
CITY OF TYBEE ISLAND, GEORGIA
SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS (2014 RESOLUTION)
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
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Project
Drainage
Drainage reconstruction/maintenance $200,000 $559 $559 $- $559
North Beach area 200,000 - - - -
14th Street drainage project - 966,226 966,226 - 966,226
Water and Sewer Improvements
Beach side of Butler water line improvement 575,000 2,130,273 2,130,273 - 2,130,273
Butler Avenue water line 817,000 - - - -
Water line looping 224,040 15,460 15,460 - 15,460
Replacement of 6" ACX water line improvement 168,960 - - - -
Fort Screven water line replacement,
Lift station upgrades, I&I continuation 440,000 82,522 82,522 - 82,522
Roads
Various improvements 250,000 - - - -
ADA sidewalk improvement - 22,000 22,000 - 22,000
Bike paths 100,000 3,200 3,200 - 3,200
Jones Avenue 350,000 175,653 175,653 - 175,653
Street paving and sidewalks - 70,000 70,000 - 70,000
Marsh Hen Trail TE match - 21,717 21,717 - 21,717
Public Safety
Public safety facility 500,000 294,402 294,402 - 294,402
Fire department equipment - 163,310 163,310 - 163,310
Beach Related
Beach renourishment 1,000,000 1,000,000 1,000,000 - 1,000,000
Community Development
Old Fort Theater, guardhouse 600,000 774,825 774,825 - 774,825
Playground equipment 200,000 196,559 196,559 - 196,559
Marine Rescue Squadron facility 100,000 71,165 71,165 - 71,165
Tybee Marine Science Center project 600,000 601,908 188,360 373,214 561,574
South Beach Business District - 764,381 764,381 - 764,381
Other
Other capital equipment 190,354 - - - -
$6,515,354 $7,354,160 $6,940,612 $373,214 $7,313,826
Reconciliation of SPLOST schedule to financial statements:
Total of SPLOST Fund expenditures $1,244,806
Less payments made from Series 2019 Revenue Bonds (871,592)
$373,214
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
Estimated Cost Expenditures
Original Current
Prior
Years
Current
Year
Cumulative
Total
CITY OF TYBEE ISLAND, GEORGIA
SCHEDULE OF EXPENDITURES OF
SPECIAL PURPOSE LOCAL OPTION SALES TAX PROCEEDS (2003 RESOLUTION)
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COMPLIANCE SECTION
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6001 CHATHAM CENTER DRIVE, SUITE 250 • SAVANNAH, GEORGIA 31405 • 912-232-1622 • www.mjcpa.com
MEMBERS OF THE AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER
FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN
ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
Honorable Mayor and Members
of City Council
City of Tybee Island
Tybee Island, Georgia
We have audited, in accordance with the auditing standards generally accepted in the United States of America and
the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller
General of the United States, the financial statements of the governmental activities, the business-type activities,
each major fund, and the aggregate remaining fund information of the City of Tybee Island, Georgia (the “City”), as of
and for the year ended June 30, 2019, and the related notes to the financial statements, which collectively comprise
the City’s basic financial statements and have issued our report thereon dated December 6, 2019
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the City’s internal control over financial reporting (internal
control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing
our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the
City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will
not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to
merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and
was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we
consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
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Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material
misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant
agreements, noncompliance with which could have a direct and material effect on the determination of financial
statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our
audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance or other matter that is required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on
compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards
in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any
other purpose.
Savannah, Georgia
December 6, 2019
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CITY OF TYBEE ISLAND, GEORGIA
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
SECTION I
SUMMARY OF AUDIT RESULTS
Financial Statements
Type of auditor’s report issued Unmodified
Internal control over financial reporting:
Material weaknesses identified? Yes X No
Significant deficiencies identified not considered
to be material weaknesses? Yes X None Reported
Noncompliance material to financial statements noted? Yes X No
Federal Awards
There was not an audit of major federal award programs as of June 30, 2019, due to the total amount expended
being less than $750,000.
SECTION II
FINANCIAL STATEMENT FINDINGS AND RESPONSES
None reported.
SECTION III
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS
None reported.
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CITY OF TYBEE ISLAND, GEORGIA
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS
FOR THE FISCAL YEAR ENDED JUNE 30, 2019
None reported.
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
14. SITE PLAN APPROVAL -909 BUTLER AVENUE-40006 07004-ZONE R-2-COREY JONES
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M AY OR
Jason Buelterman
CITY COUNCIL
Barry Brown, Ma yor Pro Tem
John Branigin
Wanda Doyle
Michael “Spec” Hosti
Julie Livingston
Monty Parks
CITY OF TYBEE ISLAND
CITY MANAGER
Shawn Gillen
CLERK OF COUNCIL
Janet LeViner
CITY ATTORNEY
Edward M. Hughes
City Council Agenda Item Request
Agenda Item Requests must be submitted to the Clerk of Council by noon on Wednesday a week prior to
the scheduled Council meeting. If this form is received after the deadline, the item will be listed on the
next scheduled agenda. There is a three minute limit for all visitors.
Council Meet ing Date for Request: 01/09/2020
Item: Site Plan Approval
Explanat ion: Site Plan Approval: additions to an existing struct ure – 909 Butler Ave. – 40006-07004 – Zone
R-2 – Corey Jones.
Paper Wo rk: YES Attached
Audio/Video Presentation*
• If applicable, a copy of the presentation / report must be submitted with this agenda request.
• If applicable, audio / video presentations must be submitted to the IT department at City Hall at least
48 hours prior to the meeting.
• Request will be postponed if necessary information is not provided.
Submit ted by: Lisa L. Schaaf
Phone / Email: Lschaaf@cityoftybee.org
Date given to Clerk of Council: 01/02/2020
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(912) 786-4573 – FAX (912) 786-5737 www.cityoftybee.org
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
15. PLANNING COMMISSION MINUTES FOR DECEMBER 16, 2019
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PLANNING COMMISSION CITY MANAGER
Demery Bishop Shawn Gillen
Ron Bossick
Marianne Bramble COMMUNITY DEVELOPMENT DIRECTOR
Tina Gann George Shaw
Charles Matlock
David McNaughton CITY ATTORNEY
Alan Robertson Edward M. Hughes
Planning Commission Meeting
MINUTES
December 16, 2019
Chair Bishop called the December 16, 2019 Tybee Island Planning Commission meeting to order.
Commissioners present were David McNaughton, Charles Matlock, Marianne Bramble, Tina Gann,
Ron Bossick and Alan Robertson.
Consideration of Minutes:
Chair Bishop asked for consideration of the November 18, 2019 minutes. Commissioner Alan
Robertson made a motion to approve. Vice Chair Ron Bossick seconded. The vote to approve was
unanimous.
Disclosures/Recusals:
Chair Bishop asked if there were any Disclosures or Recusals. Commissioner Davie McNaughton
stated, concerning the discussion on vacation rentals he disclosed that his wife works for a vacation
rental company and some of his Business comes from them. He stated he would not have any issues
and can be objective.
Old Business:
Discussion on changing Tybee’s Variance application fee and looking into changing the
application based on the Valdosta application.
George Shaw stated the version we have tonight is hopefully the final version. Staff recommends
approval. Commissioner Alan Robertson made a motion to approve. Commissioner Charles
Matlock seconded. Vote to approve was unanimous.
New Business:
Site Plan Approval: additions to an existing structure – 909 Butler Ave. – 40006-07004 – Zone
R-2 – Corey Jones.
George Shaw stated the petitioner would like to upgrade their service area with a deck also a new
stairway to roof top seating. The Historic preservation has looked at the plans and approves of them.
Staff recommends approval. Cory Jones approached the Planning Commission and stated he is the
property owner. He stated they are doing these improvements to enhance the property for customers
and won’t be adding any new rooms. Patrick Phelps with Hanson Architecture approached the
Planning Commission and stated the deck will be permeable to allow water to flow through and
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drainage will remain the same. Commissioner Charles Matlock made a motion to approve.
Commissioner Alan Robertson seconded. The vote to approve was unanimous.
Discussion: with Susan Kimbrell – 1008 Bay Street, Tybee Island Ga.
George Shaw stated that Susan Kimbrell would like to address to the Planning Commission. Susan
Kimbrell who lives at 1008 Bay Street approached the Planning Commission and stated she is
representing Tybee citizens concerned about the process being used in the development of the 4.05
acre tract of land located at Solomon and Polk. She stated she spoke at the November 14th City
Council meeting about the concerns on the environment since previous testing has shown
contamination in the soil. Also how will these additional lots affect our current infrastructure? And
most are substandard. Is the current developer aware of these problems? Mallory Pearce who lives at
203 Fifth Street, Tybee Island, approached the Planning Commission and stated his concern is not to
stop development but to keep it under reasonable control. Keith Gay who owns Tybee Beach
Vacation rentals is speaking on behalf of the owners of 1102 and 1014 Bay Street to ask to take time
to visit the unopened road Storer Avenue. They feel like there will be drainage problems if this road is
opened. Laura Messenger approached the Planning Commission and stated she also has concerns
with Storer Avenue and Telephone Avenues.
Discussion Item: Points for Short Term Vacation Rentals.
George Shaw stated Commissioner Barry Brown asked to bring this to Planning Commission for
input on a potential amendment to the ordinance. One thing he is concerned with is the fact there is no
limit on short term rentals. Demery Bishop stated he recognizes there is a problem with short term
rentals. And he also stated there needs to be more information before them on how many there are and
the areas they are in to be able to take a closer look. In addition this commission has one more meeting
and will have maybe up to four new members in February 2020, so he would like to recommend
gathering the information for a future date on the new Planning Commission of members.
Lisa L. Schaaf
Meeting Adjourned 8:03
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
16. Alcohol License Request-Special Event-Beer, Wine
Tybee Festival Association/Mardi Gras Tybee-Tybrisa Turnabout
February 22, 2020
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P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
17. RFP 2019-746 - Sludge Dewatering Press. Approval to award contract to Pinco.
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INVITATION TO BID
ITB NO. 2019-746
SLUDGE DEWATERING PRESS
BID DUE: TUESDAY, DECEMBER 10, 2019 at 2:00pm
CITY OF TYBEE ISLAND, GEORGIA
JASON BUELTERMAN, MAYOR
BARRY BROWN, MAYOR PRO TEM SHIRLEY SESSIONS
WANDA DOYLE JULIE LIVINGSTON
JOHN BRANIGIN MONTY PARKS
DOCUMENT CHECK LIST
The following documents are contained in and made a part of this Invitation to Bid, or are
required to be submitted with the bid. It is the responsibility of the Bidder to read, complete and
sign, where indicated, and return these documents with his/her bid. FAILURE TO DO SO
MAY BE CAUSE FOR DISQUALIFICATION OF THE BIDDER
INTRODUCTION
SPECIFICATIONS AND REQUIREMENTS
INSTRUCTIONS TO BIDDERS
GENERAL INFORMATION
BID AND PERFORMANCE BOND
ATTACHMENTS: A. SIGNATURE SHEET; B. CONTRACTOR AFFIDAVIT; C.
SUBCONTRACTOR AFFIDAVIT; D. SAVE AFFIDAVIT; E. VENDOR INFORMATION; F.
DEBARMENT CERTIFICATION G. BID FORM; H. CHECKLIST
INTRODUCTION
Date: 8-28-18
This is an Invitation to Bid to supply the City of Tybee Island, Georgia with products or
services as indicated herein.
Sealed bids must be received by 2:00pm local time, on Tuesday, December 10, 2019. The
City of Tybee Island reserves the right to reject any or all bids.
METHOD OF AWARD: If the City of Tybee Island awards a contract from this ITB, it will be
awarded to the responsible bidder with the lowest responsive bid. Bidders must respond
completely by filling in all applicable blanks.
Signature of bidder indicates understanding and compliance with the terms of this request, the
requirements herein, and any subsequent award or contract. All specifications, conditions, and
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representations made in this ITB will become an integral part of the contract. Nothing contained
within this ITB is indicative of intent by the City of Tybee Island to reimburse the bidder, in
whole or in part, for any costs associated with preparation, submission, or presentation of bids.
Instructions for preparation and submission of a bid are contained in this ITB package. Please
note that specific forms for submission of a bid are required.
The City of Tybee Island has an equal opportunity purchasing policy to assure all procurement
procedures are conducted in a manner that provides maximum open and free competition. The
City seeks to ensure that all segments of the business community have access to supplying the
goods and services needed by the City. The City provides equal opportunity for all businesses
and does not discriminate against any persons or businesses regardless of race, color, religion,
age, sex, national origin or handicap.
The City is seeking a bid package for service or materials equal to or exceeding specifications set
forth on the attached pages. Bidders not meeting these standards will be rejected. The attached
specifications become and remain a part of this ITB.
All responses, inquiries, or correspondence relating to, or in reference to, this ITB, and all
reports, charts, displays, schedules, exhibits and other documentation by the bidders will become
the property of the City when received. The City retains the right to use any or all ideas
presented in any response to this ITB, whether amended or not. Selection or rejection of the bid
does not affect this right.
SPECIFICATIONS AND REQUIREMENTS
The project consists of the following generally described work: Installation of one (1) 48” Triple
Channel 2.0 Rotary Fan Press skid system and piping, electrical and other accessories includin g
miscellaneous items as required and as shown on the plans to complete a full operational system.
Plans and Specifications are open to inspection or may be obtained from Thomas & Hutton
Engineering Co., 50 Park of Commerce Way, Savannah, Georgia, 31405 upon payment of
$150.00 for each set (plus shipping charges as applicable). Contact Karen Smulski at 912-234–
5300 (Fax 912–234–2950) to receive a complete bid set. The payment is non–refundable.
1. INSTRUCTIONS TO BIDDERS
Purpose: The purpose of this document is to provide general and specific information for use in
submitting a bid to supply the City of Tybee Island with equipment, supplies, and/or services as
described herein. All ITBs are governed by the Code of the City of Tybee Island, Georgia, 15-
2015 Sec 1, Art VII, Procurement, Sec 2-400, and the laws of the State of Georgia.
Bidders must carefully review all provisions of, and attachments to, this document prior to
submission. Each bid constitutes an offer and cannot be withdrawn except as provided herein.
This ITB and any attachments, plans, and/or other related documents can be found on the City’s
website at https://www.cityoftybee.org/Bids.aspx. It is incumbent upon the bidder to check the
website for additional information and/or addendums.
1.1 How to Prepare Bids:
All Bids must be:
a. Prepared on the forms enclosed herewith, unless otherwise prescribed, and all
documents must be submitted.
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b. Bids must be signed by the business owner or authorized representative, with all
erasures or corrections initialed and dated by the official signing the Bid. ALL
SIGNATURE SPACES MUST BE SIGNED.
1.2 How to Submit Bids:
One original and one electronic copy (usb flash drive) must be submitted in a sealed
opaque envelope. Mark plainly on the front of the envelope: ITB 2019-746 Sludge
Press, and bidder’s company name and contractor license number. Deliver to the
office of the address below prior to the time specified. Include all required attachments,
which can be found at the end of this document.
Include all requested documents, including required bid bond. See
Attachment H
City/County Occupational Tax Certificate Requirement: Contractor must
supply a copy of their Occupational Tax Certificate as proof of payment of
the occupational tax where their office is located. In addition, if a contract is
awarded, contractors that are not located on Tybee Island are required to
obtain a Tybee Island contractor registration. Contact Sharon Shaver for
additional information, at 912-472-5072, or in person at Tybee Island City
Hall 403 Butler Ave, Tybee Island, Ga
All Bids must be hand delivered, mailed, or sent by courier in sufficient time
to ensure receipt by the Purchasing Agent on or before the time and date
specified above.
Courier or hand deliver bid package to:
MELISSA FREEMAN
TYBEE ISLAND CITY HALL
403 BUTLER AVE
TYBEE ISLAND, GA. 31328
Bids may be submitted via US Mail, but bidders choosing this method should
allow at least an additional 24 hours for delivery:
MELISSA FREEMAN
CITY OF TYBEE ISLAND
PO BOX 2749
TYBEE ISLAND, GA. 31328
FAXED OR E-MAILED COPIES WILL NOT BE CONSIDERED. BIDS NOT
RECEIVED BY THE TIME AND DATE SPECIFIED WILL NOT BE OPENED.
1.3 How to Submit an Objection:
Potential bidders must present any written objection to this ITB at least seven (7) days
prior to the bid due date. The objections contemplated may pertain to form and/or
substance of the ITB documents. Objections must be made in writing to the Purchasing
agent, Melissa Freeman mfreeman@cityoftybee.org. Email subject line: Objection to ITB
#2019-746.
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1.4 Errors in ITB responses:
Bidders are expected to fully inform themselves as to the conditions, requirements, and
specifications of this ITB before submitting a bid. Failure to do so will be at the Bidder's
own risk. In case of error in extension of prices in bid, the unit price will govern.
1.5 Questions concerning ITB:
Questions, inquiries, suggestions, or requests concerning interpretation, clarification or
additional information concerning any portion of this ITB must be made by email, sent to
the below named individual, who will be the official point of contact for this ITB.
Questions must be submitted at least seven days before the bid due date. All
communications concerning this bid must be addressed to:
Thomas & Hutton Engineering Co.
50 Park of Commerce Way
Savannah, GA 31402
Attn: Fred Sororian, P.E.
sororian.f@thomasandhutton.com
Failure of a Bidder to ask questions, request changes, or submit objections by the dates
indicated above shall constitute the Bidder's acceptance of all of the terms, conditions and
requirements set forth in this ITB.
1.6 Addendums to ITB:
Any changes to the conditions or specifications in this ITB must be in the form of a
written addendum to be valid. If the City of Tybee Island issues an addendum to this ITB,
it will be posted by the Purchasing Agent on the City’s website.
The issuance of a written addendum by the Purchasing Agent is the only official method
by which interpretation, clarification or additional information will be given. The City of
Tybee Island will not be responsible for any oral representation given by any employee,
representative or others.
Bidder must acknowledge each addendum in the bid. It is solely your responsibility as a
bidder to ensure that you have received all addenda and incorporated the changes
into your bid response before submission. Unless otherwise specified in an addendum,
the due date and time remains as listed above.
2 GENERAL INFORMATION
2.1 Specifications: Any obvious error or omission in specifications will not inure to the
benefit of the bidder but will put the bidder on notice to inquire of or identify the same
from the City of Tybee Island. Whenever herein mention is made of any article, material
or workmanship to be in accordance with laws, ordinances, building codes, underwriter's
codes, A.S.T.M. regulations or similar expressions, the requirements of these laws,
ordinances, etc., will be construed to be the minimum requirements of these
specifications.
2.2 Standards for Acceptance of Bid for Contract Award: City of Tybee Island reserves
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the right to reject any or all bids and to waive any irregularities or technicalities in bids
received whenever such rejection or waiver is in the best interest of City of Tybee
Island. City of Tybee Island reserves the right to reject the bid of a bidder who has
previously failed to perform properly or complete on time contracts of a similar nature,
or a bid from a bidder whom investigation shows is not in a position to perform the
contract.
2.3 Bidder: Whenever the term "bidder" is used it will encompass the "person," "business,"
"supplier," "vendor," or other party submitting a bid (a binding offer) to the City of
Tybee Island in such capacity before a contract has been entered into between such party
and the City of Tybee Island.
2.4 Responsible / Responsive bidder: Responsible bidder means a person or entity that has
the capability in all respects to perform fully and reliably the contract requirements.
Responsive bidder means a person or entity that has submitted a bid that conforms in all
material respects to the requirements set forth in this ITB.
2.5 Multiple Bids: No Vendor will be allowed to submit more than one (1) bid.
2.6 Compliance with Laws: The bidder will obtain and maintain all licenses, permits,
liability insurance, worker's compensation insurance and comply with any and all other
standards or regulations required by federal, state, county or city statute, ordinances and
rules during the performance of any contract between the contractor and City of Tybee
Island. Any such requirement specifically set forth in any contract document between the
contractor and City of Tybee Island will be supplementary to this section and not in
substitution thereof.
2.7 Contractor: Contractor or subcontractor means any person or business having a contract
with City of Tybee Island. The Contractor/Vendor of goods, material, equipment or
services certifies that they will follow equal employment opportunity practices in
connection with the awarded contract as more fully specified in the contract documents.
2.8 State Licensing Board for General Contractors: If applicable, pursuant to Georgia
law, any bidder must be a Georgia licensed General Contractor (Contractor work or
activity that is unlimited in scope regarding any residential or commercial projects).
2.9 Security & Immigration Compliance: On 1 July 2007, the Georgia Security and
Immigration Compliance Act (SB 529, Section 2) became effective. All contractors and
subcontractors entering into a contract or performing work must sign an affidavit that
he/she has used the E-Verify System. E-Verify is a no-cost federal employment
verification system to insure employment eligibility. No bids will be considered unless
a signed E-Verify Affidavit is enclosed with the submittal package.
Affidavits are enclosed in this solicitation. You may download M-274 Handbook for
Employers at http://www.dol.state.ga.us/spotlight/employment/rules. You may go to
http://www.uscis.gov to find the E-Verify information.
Systematic Alien Verification for Entitlements (SAVE) Program: O.C.G.A. 50-36-1
required Georgia cities to comply with the federal Systematic Alien Verification for
Entitlements (SAVE) Program. SAVE is a federal program used to verify that
applicants for certain “public benefits” are legally present in the United States. Contracts
with the City are considered “public benefits.” Responders are required to provide the
Affidavit Verifying Status for City of Tybee Benefit Application prior to receiving any
City contract. The affidavit is included as part of this ITB package.
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Protection of Resident Workers. City of Tybee Island actively supports the
Immigration and Nationality Act (INA), which includes provisions addressing
employment eligibility, employment verification, and nondiscrimination. Under the
INA, employers can hire only persons who can legally work in the United States (i.e.,
citizens and nationals of the U.S.) and aliens authorized to work in the U.S. The
employer must verify the identity and employment eligibility of any hiree, which
includes completing the Employment Eligibility Verification Form (I-9). The Contractor
will establish appropriate procedures and controls so no services or products under the
Contract Documents will be performed or manufactured by any worker who is not
legally eligible to perform such services or employment.
2.10 Permitting and Approvals: The contractor that is awarded the contract will be
responsible for securing all necessary federal, state and local approvals required for the
project.
2.11 Prices to be Firm: Bidder warrants that bid prices, terms and conditions quoted in his
bid will be firm for acceptance for a period of sixty (60) days from bid opening date,
unless otherwise stated in the ITB.
2.12 Quality: All materials or supplies used for, or the workmanship employed in, any
construction necessary to comply with this bid, will be of the best quality, and adhere to
the highest industry standards.
2.13 Guarantee/Warranty: Unless otherwise specified by the City of Tybee Island, the
Bidder will unconditionally guarantee the materials and workmanship for one (1) year
from completion of the project or delivery of goods. If, within the guarantee period, any
defects occur which are due to faulty material and or services, the contractor, at his
expense, will repair or adjust the condition, or replace the material, to comply with the
contract requirements and applicable standards thereof. These repairs, replacements or
adjustments will be made only at such time as will be designated by the City of Tybee
Island as being least detrimental to the operation of the City.
2.14 Liability Provisions: Where bidders are required to enter or go onto City of Tybee
Island property to take measurements or gather other information in order to prepare the
Bid as requested by the City, the bidder will be liable for any injury, damage or loss
occasioned by negligence of the bidder, its agent, or any person the bidder has
designated to prepare the bid and will indemnify and hold harmless City of Tybee Island
from any liability arising there from. The contract document specifies the liability
provisions required of the successful bidder in order to be awarded a contract with City
of Tybee Island.
2.15 Cancellation of Contract: The contract may be canceled or suspended by City of Tybee
Island in whole or in part by written notice of default to the Contractor upon non-
performance or violation of contract terms. An award may be made to the next lowest
bidder, for articles and/or services specified or they may be purchased on the open
market. The defaulting Contractor (or its surety) will be liable to City of Tybee Island for
costs to the City of Tybee Island in excess of the defaulted contract prices. See the
contract documents for complete requirements.
2.16 Certification of Independent Price Determination: By submission of this bid, the
Bidder certifies, and in the case of a joint bid each party thereto certifies as to its own
organization, that in connection with this procurement:
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a. The prices in this bid have been arrived at independently, without consultation,
communication, or agreement, for the purpose of restricting competition, as to
any matter relating to such prices with any other bidder or with any competitor;
b. Unless otherwise required by law, the prices which have been quoted in this bid
have not been knowingly disclosed by the bidder and will not knowingly be
disclosed by the bidder prior to opening, directly or indirectly to any other bidder
or to any competitor; and
c. No attempt has been made or will be made by the bidder to induce any other
person or firm to submit or not to submit a bid for the purpose of restricting
competition.
2.17 Qualification of Business (Responsible Bidder): the Scope of Work, specifications and
plans define a responsible Bidder as one who meets, or by the date of the bid acceptance
can meet, certifications, all requirements for licensing, insurance, and registrations, or
other documentation required. The City has the right to require any or all bidders to
submit documentation of the ability to perform, provide, or carry out the service or
provide the product requested. The City has the right to disqualify the bid of any bidder
as being unresponsive or un-responsible whenever such Bidder cannot document the
ability to deliver the requested product or service.
2.18 Insurance Provisions, General: The selected proposer to whom the contract is awarded
will be required to procure and maintain for the duration of the contract insurance
against claims for injuries to persons or damages to property that may arise from, or in
connection with, the performance of the work hereunder by the Contractor, his agents,
representatives, employees or subcontractors. The cost of such insurance must be
included in the proposal.
a. General Information that must appear on a Certificate of Insurance:
i. Name of the Producer (proposer’s insurance Broker/Agent).
ii. Companies affording coverage (there may be several).
iii. Name and Address of the Insured (this is the Company or Parent of the firm
the City is contracting with).
iv. A Summary of all current insurance for the insured (includes effective dates of
coverage).
v. A brief description of the operations to be performed, the specific job to be
performed, and contract number.
vi. Certificate Holder (Must include the City of Tybee Island as a certificate
holder and an additional insured).
THE INSURANCE CERTIFICATE IS TO IDENTIFY THE CITY OF
TYBEE ISLAND AS A CERTIFICATE HOLDER AND AS AN
ADDITIONAL INSURED FOR GENERAL, AUTO, UMBRELLA, AND
EXCESS LIABILITY COVERAGES.
b. Minimum Limits of Insurance to be maintained for the duration of the contract:
i. Commercial General Liability: Provides protection against bodily injury and
property damage claims arising from operations of a Contractor. This policy
coverage includes premises and operations, use of independent contractors,
products/completed operations, personal injury, contractual, broad form
property damage, and underground, explosion and collapse hazards. Minimum
limits: $2,000,000 bodily injury and property damage per occurrence and
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annual aggregate.
ii. Worker's Compensation and Employer’s Liability: Provides statutory
protection against bodily injury, sickness or disease sustained by employees of
the Contractor while performing within the scope of their duties. Employer’s
Liability coverage is usually included in Worker’s Compensation policies, and
insures common law claims of injured employees made in lieu of or in addition
to a Worker’s Compensation claim. Minimum limits: $500,000 for each
accident, disease policy limit, and disease each employee and Statutory
Worker’s Compensation limit.
iii. Business Automobile Liability: Coverage insures against liability claims
arising out of the Contractor’s use of automobiles. Minimum limit: $2,000,000
combined single limit per accident for bodily injury and property damage.
Coverage must be written on an Any Auto basis.
THE INSURANCE REQUIRMENTS AND LIMITS STATED HEREIN MAY
BE SATISFIED BY A COMBINATION OF PRIMARY, UMBRELLA &/OR
EXCESS COVERAGES.
c. Special Requirements:
i. Extended Reporting Periods: The Contractor must provide the City of Tybee
Island with a notice of the election to initiate any Supplemental Extended
Reporting Period and the reason(s) for invoking this option.
ii. Reporting Provisions: Any failure to comply with reporting provisions of the
policies will not affect coverage provided in relation to this request.
iii. Cancellation: Each insurance policy that applies to this request must be
endorsed to state that it will not be suspended, voided, or canceled, except after
thirty (30) days prior to written notice by certified mail, return receipt
requested, has been given to the City of Tybee Island.
iv. Proof of Insurance: City of Tybee Island must be furnished with certificates
of insurance and with original endorsements affecting coverage required by
this request. The certificates and endorsements are to be signed by a person
authorized by the insurer to bind coverage on its behalf. All certificates of
insurance are to be submitted prior to, and approved by, the City of Tybee
Island before services are rendered. The Contractor must ensure Certificate of
Insurance is updated for the entire term of the City of Tybee Island contract.
v. Insurer Acceptability: Insurance is to be placed with an insurer having an
A.M. Best’s rating of A and a five (5) year average financial rating of not less
than V. If an insurer does not qualify for averaging on a five-year basis, the
current total Best’s rating will be used to evaluate insurer acceptability.
vi. Lapse in Coverage: A lapse in coverage will constitute grounds for contract
termination by the City of Tybee Island Mayor and Council.
vii. Deductibles and Self-Insured Retention: Any deductibles or self-insured
retention must be declared to, and approved by, the City of Tybee Island. At
the option of the City of Tybee Island, either: the insurer will reduce or
eliminate such deductibles or self-insured retention as related to the City of
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Tybee Island, its officials, officers, employees, and volunteers; or the
Contractor will procure a bond guaranteeing payment of related suits, losses,
claims, and related investigation, claim administration and defense expenses.
2.19 Compliance with Specification - Terms and Conditions: The ITB, Legal
Advertisement, General Conditions and Instructions to Bidders, Specifications, Special
Conditions, Vendor's Bid, Addendum, and/or any other pertinent documents form a part
of the Bid and by reference are made a part hereof.
2.20 Signed Bid Considered Offer: The signed Bid will be considered a binding offer on the
part of the Bidder, which offer will be deemed accepted upon approval by the City of
Tybee Island Mayor and Council, Purchasing Agent or designee, as may be applicable.
In case of a default on the part of the Bidder after such acceptance, the City of Tybee
Island may take such action as it deems appropriate, including legal action, for damages
or lack of required performance.
2.21 Notice to Proceed: The successful bidder must not commence work under this ITB until
a written contract is awarded and a Notice to Proceed is issued by the Purchasing Agent
or his designee, or as specified in the Special Conditions. If the successful Bidder does
commence any work or deliver items prior to receiving official notification, it does so at
its own risk.
2.22 Protest Policy: Any bidder who is aggrieved in connection with the award of a contract
may file a protest with the Purchasing Agent. The protest must be submitted in writing
no later than 48 hours after the bid opening. Protests must be made in writing to the
Purchasing agent, Melissa Freeman at mfreeman@cityoftybee.org, with the subject line
Protest: ITB #2019-746, and must include the following information:
a. Name, address, email address, and telephone numbers of the protester;
b. ITB number;
c. Detailed statement of the legal and factual grounds for the protest, including a
description of resulting harm to the protester;
d. Copies of supporting documents, if any;
e. Statement of relief requested;
f. All information establishing that the protester is an interested party for the
purpose of filing a protest on an award decision;
g. All information establishing the timeliness of the protest.
2.23 Payment to Contractors: Instructions for invoicing the City of Tybee Island for
products delivered to the City are specified in the contract document.
a. Questions regarding payment may be directed to the Accounting Department at
912-472-5024 or City of Tybee Island’s Project Manager as specified in the
contract documents.
b. Contractors will be paid the agreed upon compensation upon satisfactory delivery
of the products or completion of the work as more fully described in the contract
document.
c. Upon completion of the work or delivery of the products, the Contractor will
provide the City of Tybee Island with an affidavit certifying all suppliers, persons
or businesses employed by the Contractor for the work performed for the City of
Tybee Island have been paid in full.
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d. City of Tybee Island is a tax-exempt entity. Every contractor, vendor, business or
person under contract with City of Tybee Island is required by Georgia law to pay
State sales or use taxes for products purchased in Georgia or transported into
Georgia and sold to City of Tybee Island by contract. Please consult the State of
Georgia, Department of Revenue, Sales and Use Tax Unit in Atlanta (404) 656-
4065 for additional information.
2.24 City’s Rights Concerning Award: The City reserves the right, and sole and complete
discretion to waive technicalities and informalities. The City further reserves the right,
and sole and complete discretion to reject all bids and any bid that is not responsive or
that is over the budget, as amended, or that fails to suit the needs of the City as
determined by the City in its sole discretion. In judging whether the Bidder is
responsible, the City will consider, but is not limited to consideration of, the following:
a. Whether the Bidder or principals are currently ineligible, debarred, suspended, or
otherwise excluded from contracting by any state or federal agency, department,
or authority;
b. Whether the Bidder or principals have been terminated for cause or are currently
in default on a public works contract;
c. Whether the Bidder can demonstrate a commitment to safety with regard to
Workers' Compensation by having an experience Modification Rate (EMR) over
the past three years not having exceeded an average of 1.2; and
d. Whether the Bidder’s past work provides evidence of an ability to successfully
complete public works projects within the established time, quality, or cost, or to
comply with the Bidder’s contract obligations.
2.25 Debarred or Suspended Subcontractors: Contractor will not subcontract, and will
ensure that no subcontracts are awarded at any tier, to any individual, firm, partnership,
joint venture, or any other entity regardless of the form of business organization, that is
on the Federal Excluded Parties List System (EPLS) at https://www.epls.gov or the State
of Georgia, DOAS, State Purchasing Exclusion listing, or other local government entity.
This includes pending litigation or claims with the City or other government entities.
Contractor will immediately notify City of Tybee Island in the event any subcontractor is
added to a Federal, State or other Government Entity listing after award of the
subcontract.
2.26 Cone of Silence: Lobbying of Procurement Evaluation Committee members, City
employees, and elected officials regarding this product or service solicitation, Request
for Proposal (RFP) or contract by any member of a proposer’s staff, or those people
employed by any legal entity affiliated with an organization that is responding to the
solicitation is strictly prohibited. Negative campaigning through the mass media about
the current service delivery is strictly prohibited. Such actions will cause render your
proposal invalid. In order to conduct this procurement transaction in manner that
provides full and open competition and meet the Federal Uniform Guidance
Requirements to ensures objective contractor performance and eliminate unfair
competitive advantage, contractors that develop or draft specifications, requirements,
statement of work, or invitation for bids or request for proposal must be excluded from
competing for this contract.
2.27 Georgia Open Records Act: The responses will become part of the City of Tybee
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Island’s official files without any obligation on the City of Tybee Island’s part.
Ownership of all data, materials and documentation prepared for and submitted to City
of Tybee Island in response to a solicitation, regardless of type, will belong exclusively
to City of Tybee Island and will be considered a record prepared and maintained or
received in the course of operations of a public office or agency and subject to public
inspection in accordance with the Georgia Open Records Act, Official Code of Georgia
Annotated, Section 50-18-70, et. Seq., unless otherwise provided by law.
It is the responsibility of the Bidder to notify the City of any documents turned over
which contain trade secrets or other confidential matters. A Bidder submitting records
which the Bidder believes contains trade secrets and that it wishes to keep such records
confidential pursuant to O.C.G.A. § 50-19-72(34) will submit and attach to the records
an affidavit affirmatively declaring that specific information in the records constitute
trade secrets pursuant to Article 27 of Chapter 1 of Title 10 of the Official Code of
Georgia. See also, section 2.27.
City of Tybee Island will not be held accountable if material from bids is obtained
without the written consent of the bidder by parties other than the City of Tybee Island,
at any time during the solicitation and evaluation process.
2.28 Georgia Trade Secret Act of 1990: In the event a Bidder submits trade secret
information to the City of Tybee Island, the information must be clearly labeled as a
Trade Secret. The City of Tybee Island will maintain the confidentiality of such trade
secrets to the extent provided by law.
2.29 Contractor Records: The Georgia Open Records Act is applicable to the records of all
contractors and subcontractors under contract with the City of Tybee Island. This applies
to those specific contracts currently in effect and those that have been completed or
closed for up three (3) years following completion.
2.30 Audits and Inspections: The contractor and his subcontractors will make available to
the City of Tybee Island for examination of all its records with respect to all matters
covered by this Contract. It will also permit the City of Tybee Island and/or
representatives of the Finance Department to audit, inspect, examine and make copies,
excerpts or transcripts from such records of personnel, conditions of employment and
other data relating to all matters covered by this Contract. All documents to be audited
will be available for inspection between 8am and 5pm in the main offices of the City of
Tybee Island or during normal business hours at the offices of the Contractor, as
requested by the City of Tybee Island.
2.31 Bid Surety: Each bid shall be accompanied by a qualified bid bond/surety, cashier's
check or certified check in the minimum amount of ten percent (10%) of the total bid
price. Bidder will forfeit this amount should it be offered a contract by the City and
refuse or fail to promptly enter into such contract.
2.32 Performance and Payment Bonds:
a. Prior to the Agreement being signed, the Contractor shall furnish to the City of
Tybee Island a Performance Bond issued by a suret y company licensed to do
business under the laws of the State of Georgia and satisfactory to the City of
Tybee Island in the amount of one-hundred-percent (100%) of the total contract
amount to ensure the Contractor’s satisfactory performance.
b. Also prior to the Agreement being signed, the Contractor shall furnish to the City
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of Tybee Island a Payment Bond issued by a surety company licensed to do
business under the laws of the State of Georgia and satisfactory to the City of
Tybee Island in the amount of one-hundred-percent (100%) of the total contract
amount to ensure the Contractor’s satisfactory payment of subcontractors and
material suppliers.
c. The Contractor shall be solely responsible for keeping the surety informed as to
the total contract price, significant changes in project scope, and overall progress
and completion of project for the entire life of the contract.
d. If the surety on the bonds furnished by the Contractor is declared bankrupt or
becomes insolvent, or it’s right to do business in the State of Georgia is
terminated, the Contractor shall within five (5) calendar days thereafter substitute
other bonds and surety acceptable to the City of Tybee Island. If the Contractor
does not furnish the replacement bonds to the City of Tybee Island within the five
(5) days, the City of Tybee Island may consider the Contractor in material breach
of contract and take appropriate actions.
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ATTACHMENT A
CITY OF TYBEE - INSTRUCTIONS TO BIDDER SIGNATURE SHEET
The Bidder certifies that he/she has examined all documents contained in this ITB package, and
is familiar with all aspects of the ITB and understands fully all that is required of the successful
Bidder. The Bidder further certifies that his/her Bid will not be withdrawn for sixty (60) days
from the date on which his bid is submitted to the City.
The Bidder agrees, if awarded this Contract, he/she will:
A. Furnish, upon receipt of an authorized City of Tybee Island Purchase Order, all items
indicated thereon as specified in this ITB for the bid amount; or,
B. Enter a contract with City of Tybee Island to do and/or furnish everything necessary to
provide the service and/or accomplish the work as stated and/or specified in this ITB for the bid
amount, and;
COMPANY DATE
SIGNATURE TITLE
TELEPHONE NUMBER
MINORITY/FEMALE BUSINESS DEVELOPMENT PROGRAM: City of Tybee Island City Council
established goals oriented to increase participation of minority and female owned businesses, through MBE/WBE
certification and development. In order to accurately document participation, businesses submitting bids, quotes or
proposals are encouraged to report ownership status. A minority or women business is defined as a business that is
at least 51% owned and managed by minority or women.
A responder that is certified by any agency of the Federal Government or State of Georgia may submit a copy of
their certification with their bid as proof of qualifications. Bidder that intends to engage in joint ventures or utilize
sub-consultants must submit a report of Minority/Women Business Enterprise participation to Melissa Freeman,
P.O. Box 2749, and City of Tybee Island, GA 31328.
African-American\Black_____ Asian American_____ Hispanic_____ Native American_____
Alaskan Indian_____ Female_____
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ATTACHMENT B
CONTRACTOR AFFIDAVIT under O.C.G.A. § 13-10-91(b) (1)
By executing this affidavit, the undersigned contractor verifies its compliance with O.C.G.A. §
13-10-91, stating affirmatively that the individual, firm or corporation which is engaged in the
physical performance of services on behalf of CITY OF TYBEE ISLAND has registered with, is
authorized to use and uses the federal work authorization program commonly known as E-
Verify, or any subsequent replacement program, in accordance with the applicable provisions
and deadlines established in O.C.G.A. § 13-10-91. Furthermore, the undersigned contractor will
continue to use the federal work authorization program throughout the contract period and the
undersigned contractor will contract for the physical performance of services in satisfaction of
such contract only with subcontractors who present an affidavit to the contractor with the
information required by O.C.G.A. § 13-10-91(b). Contractor hereby attests that its federal work
authorization user identification number and date of authorization are as follows:
_________________________________
Federal Work Authorization User Identification Number
_________________________________
Date of Authorization
_________________________________
Name of Contractor
_________________________________
Name of Project
_________________________________
Name of Public Employer
I hereby declare under penalty of perjury that the foregoing is true and correct.
Executed on ______, ___, 201__ in _____ (city), ______ (state).
_________________________________
Signature of Authorized Officer or Agent
_______________________________
Printed Name and Title of Authorized Officer or Agent
SUBSCRIBED AND SWORN BEFORE ME ON THIS THE___ DAY OF _____, 20__.
_________________________________
NOTARY PUBLIC
My Commission Expires:
203
ATTACHMENT C
Subcontractor Affidavit under O.C.G.A. § 13-10-91(b)(3)
By executing this affidavit, the undersigned subcontractor verifies its compliance with
O.C.G.A. § 13-10-91, stating affirmativel y that the individual, firm or corporation which is
engaged in the physical performance of services under a contract with __________________
(name of contractor) on behalf of __________________________________(name of public
employer) has registered with, is authorized to use and uses the federal work authorization
program commonl y known as E-Verify, or an y subsequent replacement program, in
accordance with the applicable provisions and deadlines established in O.C.G.A. § 13-10-91.
Furthermore, the undersigned subcontractor will continue to use the federal work
authorization program throughout the contract period and the undersigned subcontractor will
contract for the physical performance of services in satisfaction of such contract only with
sub-subcontractors who present an affidavit to the subcontractor with the information
required by O.C.G.A.§ 13-10-91(b). Additionally, the undersigned subcontractor will
forward notice of the receipt of an affidavit from a sub-subcontractor to the contractor within
five business days of receipt. If the undersigned subcontractor receives notice that a sub-
subcontractor has received an affidavit from any other contracted sub-subcontractor, the
undersigned subcontractor must forward, within five business days of receipt, a cop y of the
notice to the contractor. Subcontractor hereby attests that its federal work authorization user
identification number and date of authorization are as follows:
Federal Work Authorization User Identification Number
Date of Authorization
Name of Subcontractor
Name of Project
Name of Public Employe r
I hereb y declare under penalty of perjur y that the foregoing is true and correct.
Executed on____________ ____, 20 in city), (state).
Signature of Authorized Officer or Agent
Printed Name and Title of Authorized Officer or Agent
SUBSCR IBED AND SWORN BEFORE ME
ON THIS THE DAY OF ,20 .
NOTARY PUBLIC
My Commission Expires:
204
ATTACHMENT D
O.C.G.A. § 50-36-1(e)(2) Affidavit
By executing this affidavit under oath, as an applicant for a(n) ____________________ contract
for a public benefit as referenced in O.C.G.A. § 50-36-1, from the CITY OF TYBEE ISLAND,
Georgia, the undersigned applicant verifies one of the following with respect to my application
for a public benefit:
1) _________ I am a United States citizen.
2) _________ I am a legal permanent resident of the United States.
3) _________ I am a qualified alien or non-immigrant under the Federal Immigration and
Nationality Act with an alien number issued by the Department of Homeland
Security or other federal immigration agency.
My alien number issued by the Department of Homeland Security or other federal
immigration agency is:____________________.
The undersigned applicant also hereby verifies that he or she is 18 years of age or older and has
provided at least one secure and verifiable document, as required by O.C.G.A.
§ 50-36-1(e)(1), with this affidavit.
The secure and verifiable document provided with this affidavit can best be classified as:
_____________________________________________________________________.
In making the above representation under oath, I understand that any person who knowingly and
willfully makes a false, fictitious, or fraudulent statement or representation in an affidavit will be
guilty of a violation of O.C.G.A. § 16-10-20, and face criminal penalties as allowed by such
criminal statute.
Executed in ___________________ (city), __________________(state).
_________________________________
Signature of Applicant
_________________________________
Printed Name of Applicant
SUBSCRIBED AND SWORN BEFORE ME ON THE ___ DAY OF ___________, 20____
_________________________
NOTARY PUBLIC
My Commission Expires:
205
ATTACHMENT E
CITY OF TYBEE ISLAND VENDOR INFORMATION
Vendor Name: ________________________________________________________________________
Product or Services Provided: __________________________________________________________
Sales Contact Information
Contact: ___________________________________ Email: ____________________________________
Phone: _____________________________________ Fax: ______________________________________
Address:
_______________________________________________________________________________________
Accounts Receivable Information
Contact: ___________________________________ Email: ____________________________________
Phone: _____________________________________ Fax: ______________________________________
Remittance Address: ___________________________________________________________________
Federal Tax Id #: _______________________________________________________________________
Attach Copy of W-9 and Occupational Tax Certificate
Provide Copy of Worker’s Comp Coverage when providing any service involving labor on City property.
Our terms are net 30
206
ATTACHMENT F
CERTIFICATION REGARDING DEBARMENT
INSTRUCTIONS FOR CERTIFICATION REGARDING DEBARMENT, SUSPENSION,
INELIGIBILITY AND VOLUNTARY EXCLUSION:
By signing and submitting this bid, the prospective lower tier participant is providing the
signed certification set out below.
1. The certification referred to in this paragraph is a material representation of fact upon
which reliance was placed when this transaction was entered into. If it is later
determined that the prospective lower tier participant knowingly rendered an
erroneous certification, in addition to other remedies available to the Federal
Government, the City of Tybee Island may pursue available remedies, including
suspension and/or debarment.
2. The prospective lower tier participant shall provide immediate written notice to the
City if at any time the prospective lower tier participant learns that its certification
was erroneous when submitted or has become erroneous by reason of changed
circumstances.
3. The terms “covered transaction,” “debarred,” “suspended,” “ineligible,” “lower tier
covered participant,” “persons,” “lower tier covered transaction,” “principal,” “bid,”
and “voluntarily excluded,” as used in this paragraph, have the meanings set out in
the Definitions and Coverage sections of rules implementing Executive Order 12549,
49 CFR part 29.
4. The prospective lower tier participant agrees by submitting this bid that, should the
proposed covered transaction be entered into, it shall not knowingly enter into any
lower tier covered transaction with a person who is debarred, suspended, declared
ineligible, or voluntarily excluded from participation in this covered transaction,
unless authorized in writing by the City.
5. The prospective lower tier participant further agrees by submitting this bid that it will
include the clause titled “Certification Regarding Debarment, Suspension,
Ineligibility and Voluntary Exclusion — Lower Tier Covered Transaction,” without
modification, in all lower tier covered transactions and in all solicitations for lower
tier covered transactions.
6. A participant in a covered transaction may rely upon certification of a prospective
participant in a lower tier covered transaction that it is not debarred, suspended,
ineligible, or voluntarily excluded from the covered transaction, unless it knows that the
certification is erroneous. A participant may decide the method and frequency by which
it determines the eligibility of its principles. Each participant may, but is not required to,
check the Nonprocurement List issued by U.S. General Service Administration.
7. Nothing contained in the foregoing shall be construed to require establishment of a
system of records in order to render in good faith the certification required by this
paragraph. The knowledge and information of a participant is not required to exceed that
which is normally possessed by a prudent person in the ordinary course of business
dealings.
207
8. Except for transactions authorized under paragraph 4 of these instructions, if a
participant in a covered transaction knowingly enters into a lower tier covered
transaction with a person who is suspended, debarred, ineligible, or voluntarily excluded
from participation in this transaction, in addition to other remedies available to the
Federal Government, the City may pursue available remedies, including suspension
and/or debarment.
NAME OF COMPANY: _________________________________________________________
COMPANY TAX ID: ___________________________________________________________
NAME OF AUTHORIZED REPRESENTATIVE: ____________________________________
TITLE OF AUTHORIZED REPRESENTATIVE: _____________________________________
SIGNATURE: _______________________________________ DATE: __________________
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ATTACHMENT G
BID FORM
SLUDGE PRESS
ITB# 2019-746
PROJECT IDENTIFICATION: City of Tybee Island
Wastewater Treatment Facility
New Sludge Dewatering Press
CONTRACT IDENTIFICATION
AND NUMBER: J – 28051.0000
THIS BID IS SUBMITTED TO: City of Tybee Island
1. The undersigned BIDDER proposes and agrees, if this Bid is accepted, to enter into an
agreement with OWNER in the form included in the Contract Documents to perform and
furnish all Work as specified or indicated in the Contract Documents for the Bid Price and
within the Bid Times indicated in this Bid and in accordance with the other terms and
conditions of the Contract Documents.
2. BIDDER accepts all of the terms and conditions of the Advertisemen t or Invitation to Bid
and Instructions to Bidders, including without limitation those dealing with the disposition
of Bid security. This Bid will remain subject to acceptance for 60 days after the day of Bid
opening, or for such longer period of time that BIDDER may agree to in writing upon
request of OWNER.
3. In submitting this Bid, BIDDER represents, as more fully set forth in the Agreement, that:
(a) BIDDER has examined and carefully studied the Plans and Specifications for the
work and contractual documents relative thereto, and has read all Technical
Provisions, Supplementary Conditions, and General Conditions, furnished prior to
the opening of Bids; that BIDDER has satisfied himself relative to the work to be
performed.
(b) BIDDER further acknowledges hereby receipt of the following Addenda:
ADDENDUM NO. DATE
(c) BIDDER has visited the site and become familiar with and is satisfied as to the
general, local and site conditions that may affect cost, progress, performance,
and furnishing of the Work;
(d) BIDDER is familiar with and is satisfied as to all federal, state, and local Laws and
Regulations that may affect cost, progress, performance, and furnishing of the
Work.
(e) BIDDER has carefully studied all reports of explorations and tests of subsurface
conditions at or contiguous to the site and all drawings of physical conditions in or
relating to existing surface or subsurface structure at or contiguous to the site
(except underground Facilities) have been identified in the Suppleme ntary
Conditions. BIDDER acknowledges that such reports and drawings are not
Contract Documents and may not be complete for BIDDER’s purposes. BIDDER
acknowledges that OWNER and Engineer do not assume responsibility for the
accuracy or completeness of information and data shown or indicated in the
209
Bidding Documents with respect to Underground Facilities at or contiguous to the
site. BIDDER has obtained and carefully studied (or assumes responsibility for
having done so) all such additional or supplementary examinations,
investigations, explorations, tests, studies and data concerning conditions
(surface, subsurface and Underground Facilities) at or contiguous to the site or
otherwise which may affect cost progress, performance or furnishing of the work
or which relate to any aspect of the means, methods, techniques, sequences
and procedures of construction to be employed by BIDDER and safety
precautions and programs incident thereto. BIDDER does not consider that any
additional examinations, investigation s, explorations, tests, studies or data are
necessary for the determination of this Bid for performance and furnishing of the
Work in accordance with the times, price and other terms and conditions of the
Bidding Documents.
(f) BIDDER is aware of the general nature of Work to be performed by Owner and
others at the site that relates to Work for which this Bid is submitted as indicated in
the Bidding Documents.
(g) BIDDER has correlated the information known to BIDDER, information and
observations obtained from visits to the site, reports and drawings identified in the
Bidding Documents and all additional examinations, investigations, explorations,
tests, studies and data with the Bidding Documents.
(h) BIDDER has given ENGINEER written notice of all conflicts, errors, ambiguities or
discrepancies that BIDDER has discovered in the Bidding Documents and the
written resolution thereof by ENGINEER is acceptable to BIDDER. The Bidding
Documents are generally sufficient to indicate and convey understanding of a ll
terms and conditions for performing and furnishing the Work for which this Bid is
submitted.
(i) This bid is genuine and not made in the interest of or on behalf of any undisclosed
person, firm or corporation and is not submitted in conformity with any
agreement or rules of any group, association, organization or corporation; BIDDER
has not directly or indirectly induced or solicited any other Bidder to submit a false
or sham Bid; BIDDER has not solicited or induced any person, firm or corporation
to refrain from bidding; and BIDDER has not sought by collusion to obtain for itself
any advantage over any other Bidder or over OWNER.
(J) Bidder is aware of the City of Tybee Island requirement for construction Warranty
period of no less than one (1) Year for equipment, materials, and workmanship.
210
4. BIDDER will complete the Work in accordance with the Contract Documents for the
following price(s):
Bid Form
City of Tybee Island WWTF
New Sludge Dewatering Fan Press
ITEM. DESCRIPTION QUANTITY UNIT PRICE
TOTAL PRICE
1 Mobilization/Demobilization JOB LUMP SUM
*2 One (1) 48” Triple Channel 2.0 Rotary
Fan Press Skid System JOB Allowance $373,000.00
3 Press Installation, Misc. Yard Piping,
Valves, etc. JOB LUMP SUM
4 Misc. Metals & Hand Rails JOB LUMP SUM
5 Electrical JOB LUMP SUM
Total Construction Cost
* Indicate Firm or Manufacturer used as noted in Pre-bid Agenda.
*2: Prime Solution
TOTAL BID FOR Total Construction Costs:
--------------------------------------------------------------------------------------------------------------------------------------
($------------------------)
Unit Prices have been computed in accordance with paragraph 11.03.B of the General
Conditions.
BIDDER acknowledges that estimated quantities are not guaranteed and are solely for the
purpose of comparison of Bids, and final payment for all Unit Price Bid items will be based on
actual quantities determined as provided, determined as provided in the Contract Documents.
5. BIDDER agrees that the Work will be substantially complete within 90 calendar days after
the date when the Contract Times commence to run as provided in paragraph 2.03 of
the General Conditions and completed and ready for final payment in accordance with
paragraph 14.07.B of the General Conditions within 100 calendar days after the date
when the Contract Times commence to run.
6. BIDDER accepts the provisions of the Agreement as to liquidated damages in the event
of failure to complete the Work within the times specified in the Agreement.
7. The following documents are attached to and made a condition of this Bid:
(a) Required Bid Security in the form of 10% of the Bid Total Price.
8. The undersigned further agrees that in case of failure on his part to execute the said
contract and the Bond within fifteen (15) consecutive calendar d ays after written notice
being given of the award of the contract, the check or bid bond accompanying this
bid, and the monies payable thereon shall be paid into the funds of the Owner as
liquidated damages for such failure, otherwise, the check or bid bon d accompanying
this proposal shall be returned to the undersigned.
211
ATTACHMENT H
CHECKLIST FOR SUBMITTING BID
Sign below and submit this sheet with your bid
NOTE: All of the following items must be submitted with your bid to be considered
“responsive”. Remember to follow the Instructions in the ITB Documents.
ACKNOWLEDGMENT OF ANY/ALL ADDENDUMS _____
W-9 _____
OCCUPATIONAL TAX CERTIFICATE _____
BID BOND _____
COMPLETE AND SUBMIT ALL ATTACHMENTS TO THE BID:
A. SIGNATURE SHEET _____
B. CONTRACTOR AFFIDAVIT _____
C. SUBCONTRACTOR AFFIDAVIT _____
D. SAVE AFFIDAVIT _____
E. VENDOR INFORMATION _____
F. DEBARMENT CERTIFICATION _____
G. BID FORM _____
H. CHECKLIST _____
__________________________________________
NAME/TILE
__________________________________________
COMPANY NAME
__________________________________________
ADDRESS
__________________________________________
CITY/STATE/ZIP
__________________________________________
PHONE NUMBER
__________________________________________
EMAIL
__________________________________________
SIGNATURE
212
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
18. Recommendation for award of new Software Contract – RFP 2019-744 to Caselle. Line
Item 100-1535-52-1310. Budget amendment attached.
213
MAYOR CITY MANAGER
Shirley Sessions Dr. Shawn Gillen
CITY COUNCIL CLERK OF COUNCIL
Barry Brown, Mayor Pro Tem Jan LeViner
John Branigan
Jay Burke CITY ATTORNEY
Nancy DeVetter Edward M. Hughes
Spec Hosti
Monty Parks
CITY OF TYBEE ISLAND
City Council Agenda Item Request
Agenda Item Requests and supporting documentation must be submitted to the Clerk of
Council by 4:00 PM on the Thursday prior to the next scheduled Council meeting. If this
form is received after the deadline, the item will be listed on the next scheduled agenda.
Council Meeting Date for Request: 1/9/2020
Item: Recommendation for award of new Software Contract – RFP 2019-744
Explanation: Requesting contract for Software Services be awarded to Caselle
Budget Line
Item Number
(If Applicable):
100-1535-52-1310 (See attached budget amendment)
Paperwork: File Attachments: ☒ Audio/Video Presentation: ☐
Audio/video presentations must be submitted to the IT department at
City Hall by 4:00 PM on the Thursday prior to the scheduled meeting.
Submitted By: Melissa Freeman
Phone/Email: 912-472-5023/mfreeman@cityoftybee.org
Comments: Attachements: RFP, Matrix Spreadsheets, Caselle Response, Budget
Amendment request
214
Date Received by Finance:
FINANCE USE ONLY:
Date:Packet No.
Purpose:
Adjusted
Department Account Description Account Number Current Budget (Expenditures)Budget Balance DECREASE ```Budget Balance
Finance Property & Liability 100-1510-52-3100 2,000.00 333.00 1,667.00 1,000.00 667.00
Finance Small Equipment 100-1510-52-1600 20,594.00 270.00 20,324.00 5,000.00 15,324.00
Finance Service Contracts 100-1512-52-1300 37,000.00 37,000.00 30,000.00 7,000.00
Finance Contract Labor 100-1512-52-3850 15,000.00 15,000.00 5,000.00 10,000.00
Finance Service Charges 100-1512-52-3990 37,000.00 37,000.00 15,000.00 22,000.00
SUBTOTAL LINE ITEM DECREASES:56,000.00$ xx
Department Account Description Account Number Current Budget (Expenditures)Budget Balance ```INCREASE Budget Balance
IT Software 100-1535-52-1310 0.00 0.00 56,000.00 56,000.00
0.00 0.00
0.00 0.00
0.00 0.00
0.00 0.00
SUBTOTAL LINE ITEM INCREASES:xx 56,000.00$
Net Change 56,000.00$ 56,000.00$ -$
Signature :________________________________________ Date __________________Melissa Freeman
____________________________________
Was the Budget Amendment Request approved by the City Council? YES NO N/A
If yes, please indicate the date approval was given: _____________________________Date:____________________________________
Attach Copy of Agenda Item and minutes from the City Council Meeting
Approved by: ___________________________________________ Date: __________________
LINE ITEM INCREASES
Signature of Finance Employee who Processed the Request:
This to cover cost of FY20 portion of new software:
implementaion, training, and data migration.
Budget Adjustment
Requested
LINE ITEM DECREASES
BA Ref No.
CITY OF TYBEE ISLAND, GEORGIA
BUDGET LINE ITEM TRANSFER REQUEST FORM
IT
12/30/2019
Department
Submitted By:
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2019-744
Software GS TS SG JT TOTAL GS TS SG JT TOTAL
Criteria Possible
Points
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Quality and thoroughness of the
proposal response 15 15 15 15 15 15 15 15 15
Ability to deliver required software
features 30 30 0 30 0 30 30 30 30
References, credentials and/or
recommendations from past clients 20 20 20 20 20 20 20 20 20
Cost of Software and Training (required
features) 20 8 5 12 10 10 10 18 16
TOTAL 73 40 77 45 235 75 75 83 81 314
GS TS SG JT TOTAL GS TS SG JT TOTAL
Criteria Possible
Points
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
Quality and thoroughness of the
proposal response 15 10 15 13 15 10 15 11 12
Ability to deliver required software
features 30 20 25 21 25 10 15 17 25
References, credentials and/or
recommendations from past clients 20 15 18 17 18 18 20 12 17
Cost of Software and Training (required
features) 20 12 15 13 13 15 10 12 10
BS&A Caselle
Quicket Tyler
260
TOTAL 57 73 64 71 265 53 60 52 64 229
261
GS TS SG JT TOTAL
Points
Awarded
Points
Awarded
Points
Awarded
Points
Awarded
10 12 14 11
20 25 28 24
10 18 20 16
18 10 19 10
58 65 81 61 265
eGov
262
REQUEST FOR PROPOSAL
RFP NO. 2019-744
INTEGRATED MUNICIPAL SOFTWARE SERVICES
PROPOSAL DUE: THURSDAY, NOVEMBER 14, 2019 by 2:00pm
CITY OF TYBEE ISLAND, GEORGIA
JASON BUELTERMAN, MAYOR
BARRY BROWN, MAYOR PRO TEM MONTY PARKS
WANDA DOYLE JULIE LIVINGSTON
JOHN BRANIGIN
DOCUMENT CHECK LIST
The following documents are contained in and made a part of this RFP Package, and are required to
be submitted with the Proposal. It is the responsibility of the Proposer to read, complete and sign,
where indicated, and return these documents with the Proposal. FAILURE TO DO SO MAY BE
CAUSE FOR DISQUALIFICATION OF THE PROPOSER
INTRODUCTION
SPECIFICATIONS AND REQUIREMENTS
INSTRUCTIONS TO PROPOSERS
GENERAL INFORMATION
EVALUATION CRITERIA
TIMELINE
ATTACHMENTS: A. SIGNATURE SHEET; B. SAVE AFFIDAVIT; C. E-VERIFY
CONTRACTOR AFFIDAVIT; D. VENDOR INFORMATION; E. PROPOSAL FORM; F.
CHECKLIST
INTRODUCTION
Date: 8-28-18
This is a request for proposals to supply the City of Tybee Island, Georgia with services as
indicated herein.
Sealed proposals must be received by 2:00pm local time, on Thursday, November 14, 2019. The
City of Tybee Island reserves the right to reject any or all proposals.
METHOD OF AWARD: If the City of Tybee Island awards a contract as a result of this RFP, it will
be awarded to the responsible proposer deemed able to provide the best value for the City. The award
will take into account price among other factors as specified in this RFP. The City reserves the right
263
to select the proposer which best meets the City’s goals and objectives, needs, budget constraints, and
quality levels, as well as its educational and service level expectations. The City reserves the right to
award a contract to one or multiple vendors.
Signature of proposer indicates understanding and intended compliance with the terms of this request,
the requirements herein, and any subsequent award or contract. All specifications, conditions, and
representations made in this request will become an integral part of the contract. Nothing contained
within this RFP is indicative of intent by the City of Tybee Island to reimburse the proposer, in whole
or in part, for any costs associated with preparation, submission, or presentation of proposals.
Instructions for preparation and submission of a proposal are contained in this RFP package. Please
note that specific forms for submission of a proposal are required.
The City of Tybee Island has an equal opportunity purchasing policy to assure all procurement
procedures are conducted in a manner that provides maximum open and free competition. The City
seeks to ensure that all segments of the business community have access to supplying the goods and
services needed by the City. The City provides equal opportunity for all businesses and does not
discriminate against any persons or businesses regardless of race, color, religion, age, sex, national
origin or handicap.
The City of Tybee Island is seeking a proposal package for service or materials equal to or exceeding
specifications set forth on the attached pages. Those not meeting these standards will be rejected. The
attached material specifications become and remain a part of this RFP.
All responses, inquiries, or correspondence relating to, or in reference to, this RFP, and all reports,
charts, displays, schedules, exhibits and other documentation by the proposers will become the
property of the City when received. The City retains the right to use any or all ideas presented in any
response to this RFP, whether amended or not. Selection or rejection of the proposal does not affect
this right.
Background Information: Tybee Island is a small, coastal barrier island community located in
Chatham County, Ga about 20 miles east of Savannah, at the mouth of the Savannah River. The city
currently has a residential population of about 3000 (3200 Utility Accounts), with a seasonal tourist
population approaching 30,000 during peak weekends. Annual payroll consists of approx. 125 full
time employees, with an additional 75 part-time and seasonal positions, across 8 physical locations on
the island. The annual operating budget for the current fiscal year is $14.5 million, with 11 unique
operating funds, including a pooled cash fund. Since 2001, the City has been using Tyler Technologies
Incode to manage its administrative services.
SPECIFICATIONS & REQUIREMENTS
The City of Tybee Island is seeking proposals from qualified vendors to provide a comprehensive,
integrated, hosted solution to include the following features:
Financial services – Accounts Payable, Accounts Receivable, General Ledger, Cash
Collections, Check Reconciliation, Fixed Assets, Tax Collection, Budgeting
Purchasing/Procurement
Human Resources – Payroll, Personnel, Timekeeping
Parking Services – Citations, Court, Handheld/Mobile device integration
Economic Development – Business Licenses, Building Permits, Facility Management, Code
Enforcement
Municipal Court – Case Management, Citations
Utility System – Account Management, Services Billing, Meter reader integration
264
�� O n l i n e C i t i z e n S e r v i c e s U t i l i t y B i l l P a y m e n t , P a r k i n g C i t a t i o n P a y m e n t , M u n i c i p a l C o u r t
C i t a t i o n P a y m e n t , B u s i n e s s L i c e n s e A p p l i c a t i o n / R e g i s t r a t i o n , C o n t r a c t o r R e g i s t r a t i o n ,
B u i l d i n g P e r m i t A p p l i c a t i o n / P a y m e n t , H o t e l / M o t e l T a x P a y m e n t
�� G I S I n t e g r a t i o n
A d d i t i o n a l r e q u i r e m e n t s :
�� H o s t e d / C l o u d b a s e d e n v i r o n m e n t
�� M u l t i p l e , m e s h e d n e t w o r k s i t e s
�� P o r t , c l e a n e x i s t i n g d a t a
�� I m p l e m e n t a t i o n s e r v i c e s
�� U s e r / A d m i n i s t r a t o r t r a i n i n g
�� U s e r s u p p o r t / m a i n t e n a n c e
A d d i t i o n a l D e s i r e d S e r v i c e s :
�� P r o j e c t M a n a g e m e n t
�� R e q u i s i t i o n M a n a g e m e n t
�� C o n t r a c t M a n a g e m e n t
�� 3 1 1 S e r v i c e s
S e r v i c e E x p e c t a t i o n s :
�� A t a m i n i m u m , a V e n d o r m u s t p r o v i d e s o f t w a r e o r S o f t w a r e a s a S e r v i c e t h a t m e e t s t h e
C i t y s r e q u i r e m e n t s m e n t i o n e d p r e v i o u s l y i n t h i s d o c u m e n t .
�� V e n d o r m u s t p r o v i d e d a t a m i g r a t i o n s e r v i c e s f r o m t h e C i t y s c u r r e n t s o f t w a r e p r o v i d e r
p l a t f o r m t o t h e v e n d o r s r e c o m m e n d e d p l a t f o r m . T h e C i t y m u s t a p p r o v e t h e d a t a
m i g r a t i o n b e f o r e i t c a n b e f i n a l i z e d a s a c c e p t e d a n d t h e c o n t r a c t c o n s i d e r e d t o b e f u l l y
e x e c u t e d .
�� V e n d o r m u s t p r o v i d e a c o m p l e t e s e t o f u s e r m a n u a l s a n d a d m i n i s t r a t o r m a n u a l s i n p r i n t
a n d d i g i t a l f o r m a t . N e w v e r s i o n s m u s t b e p r o v i d e d a t e a c h m a j o r s o f t w a r e r e l e a s e o r w h e n
p r e v i o u s l y d o c u m e n t e d w o r k f l o w h a s c h a n g e d .
�� V e n d o r m u s t p r o v i d e a n i m p l e m e n t a t i o n s c h e d u l e n o t t o e x c e e d 1 2 m o n t h s f r o m t h e
t i m e a c o n t r a c t i s s i g n e d t o t h e t i m e t h e C i t y w i l l b e f u l l y m i g r a t e d o n t o t h e v e n d o r s
r e c o m m e n d e d s o l u t i o n .
T h e C i t y r e s e r v e s t h e r i g h t t o r e q u e s t a p r o d u c t d e m o n s t r a t i o n p r i o r t o a w a r d o f c o n t r a c t .
T h e C i t y w i l l b e g i n i m p l e m e n t a t i o n a s s o o n a s a c o n t r a c t h a s b e e n a w a r d e d , w i t h a p r o d u c t i o n
t a r g e t o f l a t e 2 0 2 0 .
1 . I N S T R U C T I O N S T O P R O P O S E R S
P u r p o s e : T h e p u r p o s e o f t h i s d o c u m e n t i s t o p r o v i d e g e n e r a l a n d s p e c i f i c i n f o r m a t i o n f o r u s e i n
s u b m i t t i n g a p r o p o s a l t o s u p p l y t h e C i t y o f T y b e e I s l a n d w i t h e q u i p m e n t , s u p p l i e s , a n d / o r s e r v i c e s a s
d e s c r i b e d h e r e i n . A l l R F P s a r e g o v e r n e d b y t h e C o d e o f t h e C i t y o f T y b e e I s l a n d , G e o r g i a , 1 5 - 2 0 1 5
S e c 1 , A r t V I I , P r o c u r e m e n t , S e c 2 - 4 0 0 , a n d t h e l a w s o f t h e S t a t e o f G e o r g i a .
P r o p o s e r s m u s t c a r e f u l l y r e v i e w a l l p r o v i s i o n s o f , a n d a t t a c h m e n t s t o , t h i s d o c u m e n t p r i o r t o
s u b m i s s i o n . E a c h p r o p o s a l c o n s t i t u t e s a n o f f e r a n d c a n n o t b e w i t h d r a w n e x c e p t a s p r o v i d e d h e r e i n .
T h i s R F P a n d a n y a t t a c h m e n t s , p l a n s , a n d / o r o t h e r r e l a t e d d o c u m e n t s c a n b e f o u n d o n t h e C i t y s
w e b s i t e a t h t t p s : / / w w w . c i t y o f t y b e e . o r g / B i d s . a s p x . I t i s i n c u m b e n t u p o n t h e p r o p o s e r t o c h e c k t h e
2 6 5
website for additional information and/or addendums.
1.1 How to Prepare Proposals:
All Proposals must be:
a. Prepared on the forms enclosed herewith, unless otherwise prescribed, and all documents
must be submitted.
b. Proposals must be signed by the business owner or authorized representative, with all
erasures or corrections initialed and dated by the official signing the Proposal. ALL
SIGNATURE SPACES MUST BE SIGNED.
1.2 How to Submit Proposals:
One original bound copy, and one electronic copy (usb flash drive) must be submitted in
a sealed opaque envelope, plainly marked with the RFP number and title, and proposer’s
company name, to the office of the address below prior to the time specified. Include your
proposal, and all required attachments, which can be found at the end of this document.
The submittal must include:
General statement of the understanding of the scope of services.
The vendor’s experience in providing utility management and financial software
services to utilities, including the number of years in business providing electronic
payment services.
At least three references (preferably municipal organizations), including the
customer name, customer contact name, title, email address, and phone number.
Proposed pricing structure, including any and all fees for which the vendor
expects compensation.
If the vendor offers additional services that may be of value to the City, include a
list of services and applicable fee or pricing structure.
If any of the services provided will be performed by another vendor, please
include a list of the services provided by the outside vendor and any applicable
fees or charges to be paid by the City.
Include all requested attachments, in addition to a W-9 and certificate of
insurance.
City/County Occupational Tax Certificate Requirement: Contractor must supply
a copy of their Occupational Tax Certificate as proof of payment of the
occupational tax where their office is located. In addition, if a contract is awarded,
contractors that are not located on Tybee Island are required to obtain a Tybee
Island contractor registration. Contact Sharon Shaver for additional information,
at 912-472-5072, or in person at Tybee Island City Hall 403 Butler Ave, Tybee
Island, Ga
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All Proposals must be hand delivered, mailed, or sent by courier in sufficient time to
ensure receipt by the Purchasing Agent on or before the time and date specified
above. Include RFP #2019-744 and proposal company name on front of envelope.
Courier or hand deliver response package to:
MELISSA FREEMAN
TYBEE ISLAND CITY HALL
403 BUTLER AVE
TYBEE ISLAND, GA. 31328
Proposals may be submitted via US Mail, but proposers choosing this method should
allow at least an additional 24 hours for delivery:
MELISSA FREEMAN
CITY OF TYBEE ISLAND
PO BOX 2749
TYBEE ISLAND, GA. 31328
FAXED OR E-MAILED COPIES WILL NOT BE CONSIDERED. PROPOSALS NOT
RECEIVED BY THE TIME AND DATE SPECIFIED WILL NOT BE OPENED.
1.3 How to Submit an Objection:
Potential proposers must present any written objection to this RFP at least seven (7) days prior
to the proposal due date. The objections contemplated may pertain to form and/or substance of
the RFP documents. Objections must be made in writing to the Purchasing agent, Melissa
Freeman mfreeman@cityoftybee.org. Email subject line: Objection to RFP #2019-744.
1.4 Errors in RFP responses:
Proposers are expected to fully inform themselves as to the conditions, requirements, and
specifications of this RFP before submitting a proposal. Failure to do so will be at the
Proposer's own risk. In case of error in extension of prices in the proposal, the unit price will
govern.
1.5 Questions concerning RFP:
Questions, inquiries, suggestions, or requests concerning interpretation, clarification or
additional information concerning any portion of this RFP must be made by email, sent to the
below named individual, who will be the official point of contact for this RFP. Questions must
be submitted no later than November 6, 2019.
Mark subject line on e-mail “Questions on RFP 2019-744 Municipal Software”
POINT OF CONTACT:
Melissa Freeman
mfreeman@cityoftybee.org
Failure of a Proposer to ask questions, request changes, or submit objections by the dates
indicated above shall constitute the Proposer's acceptance of all of the terms, conditions and
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requirements set forth in this RFP.
1.6 Addendums to RFP:
Any changes to the conditions or specifications in this RFP must be in the form of a written
addendum to be valid. If the City of Tybee Island issues an addendum to this RFP, it will be
posted by the Purchasing Agent on the City’s website.
The issuance of a written addendum by the Purchasing Agent is the only official method by
which interpretation, clarification or additional information will be given. The City of Tybee
Island will not be responsible for any oral representation given by any employee, representative
or others.
Proposer must acknowledge each addendum in the response. It is solely your responsibility
as a proposer to ensure that you have received all addenda and incorporated the changes
into your response before submission. Unless otherwise specified in an addendum, the due
date and time remains as listed above.
2 GENERAL INFORMATION
2.1 Specifications:
Any obvious error or omission in specifications will not inure to the benefit of the proposer
but will put the proposer on notice to inquire of or identify the same from the City of Tybee
Island. Whenever herein mention is made of any article, material or workmanship to be in
accordance with laws, ordinances, building codes, underwriter's codes, A.S.T.M. regulations
or similar expressions, the requirements of these laws, ordinances, etc., will be construed to
be the minimum requirements of these specifications.
2.2 Standards for Acceptance of Proposal for Contract Award:
City of Tybee Island reserves the right to reject any or all proposals and to waive any
irregularities or technicalities in proposals received whenever such rejection or waiver is in
the best interest of City of Tybee Island. City of Tybee Island reserves the right to reject the
proposal of a proposer who has previously failed to perform properly or complete on time
contracts of a similar nature, or a proposal from a proposer whom investigation shows is not
in a position to perform the contract.
2.3 Proposer: Whenever the term "proposer" is used it will encompass the "person," "business,"
"supplier," "vendor," or other party submitting a proposal to City of Tybee Island in such
capacity before a contract has been entered into between such party and City of Tybee Island.
2.4 Responsible / Responsive proposer: Responsible proposer means a person or entity that has
the capability in all respects to perform fully and reliably the contract requirements.
Responsive proposer means a person or entity that has submitted a proposal that conforms in
all material respects to the requirements set forth in the RFP.
2.5 Compliance with Laws: The proposer will obtain and maintain all licenses, permits, liability
insurance, workman's compensation insurance and comply with any and all other standards
or regulations required by federal, state, county or city statute, ordinances and rules during the
performance of any contract between the contractor and City of Tybee Island. Any such
requirement specifically set forth in any contract document between the contractor and City
of Tybee Island will be supplementary to this section and not in substitution thereof. The
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anticipated contract will contain provisions required by Georgia law on multi-year contracts
and for venue on any disputes to be settled in Chatham Count, Ga.
2.6 Contractor: Contractor or subcontractor means any person or business having a contract with
City of Tybee Island. The Contractor/Vendor of goods, material, equipment or services
certifies that they will follow equal employment opportunity practices in connection with the
awarded contract as more fully specified in the contract documents.
2.7 State Licensing Board for General Contractors: If applicable, pursuant to Georgia law, any
proposer must be a Georgia licensed General Contractor (Contractor work or activity that is
unlimited in scope regarding any residential or commercial projects).
2.8 Security & Immigration Compliance: On 1 July 2007, the Georgia Security and
Immigration Compliance Act (SB 529, Section 2) became effective. All contractors and
subcontractors with 100 or more employees entering into a contract or performing work must
sign an affidavit that he/she has used the E-Verify System. E-Verify is a no-cost federal
employment verification system to insure employment eligibility. No proposals will be
considered unless a signed E-Verify Affidavit is enclosed with the submittal package.
Affidavits are enclosed in this solicitation. You may download M-274 Handbook for
Employers at http://www.dol.state.ga.us/spotlight/employment/rules. You may go to
http://www.uscis.gov to find the E-Verify information.
Systematic Alien Verification for Entitlements (SAVE) Program: O.C.G.A. 50-36-1
required Georgia cities to comply with the federal Systematic Alien Verification for
Entitlements (SAVE) Program. SAVE is a federal program used to verify that applicants
for certain “public benefits” are legally present in the United States. Contracts with the City
are considered “public benefits.” Responders are required to provide the Affidavit Verifying
Status for City of Tybee Benefit Application prior to receiving any City contract. The affidavit
is included as part of this RFP package.
Protection of Resident Workers. City of Tybee Island actively supports the Immigration and
Nationality Act (INA), which includes provisions addressing employment eligibility,
employment verification, and nondiscrimination. Under the INA, employers can hire only
persons who can legally work in the United States (i.e., citizens and nationals of the U.S.) and
aliens authorized to work in the U.S. The employer must verify the identity and employment
eligibility of any hiree, which includes completing the Employment Eligibility Verification
Form (I-9). The Contractor will establish appropriate procedures and controls so no services
or products under the Contract Documents will be performed or manufactured by any worker
who is not legally eligible to perform such services or employment.
2.9 Permitting and Approvals: The contractor that is awarded the contract will be responsible
for securing all necessary federal, state and local approvals required for the project.
2.10 Prices to be Firm: Proposer warrants that proposal prices, terms and conditions quoted in the
proposal will be firm for acceptance for a period of sixty (60) days from proposal opening
date, unless otherwise stated in the RFP.
2.11 Quality: All materials or supplies used for, or the workmanship employed in, any construction
necessary to comply with this RFP, will be of the best quality, and adhere to the highest
industry standards.
2.12 Guarantee/Warranty: The installed software must comply with the specifications and
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perform as represented. All support services shall be provided as called for in the contract &
in accordance with industry standards and as represented in the proposal.
2.13 Liability Provisions: Where proposers are required to enter or go onto City of Tybee Island
property to take measurements or gather other information in order to prepare the Proposal as
requested by the City, the proposer will be liable for any injury, damage or loss occasioned
by negligence of the proposer, his agent, or any person the proposer has designated to prepare
the proposal and will indemnify and hold harmless City of Tybee Island from any liability
arising there from. The contract document specifies the liability provisions required of the
successful proposer in order to be awarded a contract with City of Tybee Island.
2.14 Cancellation of Contract: The contract may be canceled or suspended by City of Tybee
Island in whole or in part by written notice of default to the Contractor upon non-performance
or violation of contract terms. An award may be made to the next higher ranked Proposer, for
articles and/or services specified or they may be purchased on the open market. The defaulting
Contractor (or his surety) will be liable to City of Tybee Island for costs to the City of Tybee
Island in excess of the defaulted contract prices. See the contract documents for complete
requirements.
2.15 Certification of Independent Price Determination: By submission of this proposal, the
Proposer certifies, and in the case of a joint proposal each party thereto certifies as to its own
organization, that in connection with this procurement:
a. The prices in this proposal have been arrived at independently, without consultation,
communication, or agreement, for the purpose of restricting competition, as to any matter
relating to such prices with any other proposer or with any competitor;
b. Unless otherwise required by law, the prices which have been quoted in this proposal
have not been knowingly disclosed by the proposer and will not knowingly be disclosed
by the proposer prior to opening, directly or indirectly to any other proposer or to any
competitor; and
c. No attempt has been made or will be made by the proposer to induce any other person or
firm to submit or not to submit a proposal for the purpose of restricting competition.
2.16 Qualification of Business (Responsible Proposer): the Scope of Work, specifications and
plans define a responsible Proposer as one who meets, or by the date of the proposal
acceptance can meet, certifications, all requirements for licensing, insurance, and
registrations, or other documentation required. The City has the right to require any or all
proposers to submit documentation of the ability to perform, provide, or carry out the service
or provide the product requested. The City has the right to disqualify the proposal of any
proposer as being unresponsive or un-responsible whenever such Proposer cannot document
the ability to deliver the requested product or service.
2.17 Compliance with Specification - Terms and Conditions: The RFP, Legal Advertisement,
General Conditions and Instructions to Proposers, Specifications, Special Conditions,
Addendum, and/or any other pertinent documents form a part of the Proposal and by reference
are made a part hereof.
2.18 Signed Proposal Considered Offer: The signed Proposal will be considered a binding offer
on the part of the Proposer, which offer will be deemed accepted upon approval by the City
of Tybee Island Mayor and Council, Purchasing Agent or designee, as may be applicable. In
case of a default on the part of the Proposer after such acceptance, the City of Tybee Island
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may take such action as it deems appropriate, including legal action, for damages or lack of
required performance.
2.19 Notice to Proceed: The successful proposer must not commence work under this RFP until a
written contract is awarded and a Notice to Proceed is issued by the Purchasing Agent or his
designee, or as specified in the Special Conditions. If the successful Proposer does commence
any work or deliver items prior to receiving official notification, he does so at his own risk.
2.20 Protest Policy: Any proposer who is aggrieved in connection with the award of a contract
may file a protest with the Purchasing Agent. The protest must be submitted no later than 48
hours prior to the date the award recommendation is scheduled to be approved by City
Council. Recommendations to Council are usually posted on the preliminary agenda on the
City's website on the Thursday prior to the Council meeting date. It is the proposer's
responsibility to ascertain the City's recommendation for award.. Protests must be made in
writing to the Purchasing agent, Melissa Freeman at mfreeman@cityoftybee.org, with the
subject line Protest: RFP #2019-744, and must include the following information:
a. Name, address, email address, and telephone numbers of the protester;
b. RFP number;
c. Detailed statement of the legal and factual grounds for the protest, including a
description of resulting harm to the protester;
d. Copies of supporting documents, if any;
e. Statement of relief requested;
f. All information establishing that the protester is an interested party for the purpose of
filing a protest on an award decision;
g. All information establishing the timeliness of the protest.
2.21 Payment to Contractors: Instructions for invoicing the City of Tybee Island for products
delivered to the City are specified in the contract document.
a. Questions regarding payment may be directed to the Accounting Department at 912-472-
5024 or City of Tybee Island’s Project Manager as specified in the contract documents.
b. Contractors will be paid the agreed upon compensation upon satisfactory delivery of the
products or completion of the work as more fully described in the contract document.
c. City of Tybee Island is a tax-exempt entity. Every contractor, vendor, business or person
under contract with City of Tybee Island is required by Georgia law to pay State sales or
use taxes for products purchased in Georgia or transported into Georgia and sold to City
of Tybee Island by contract. Please consult the State of Georgia, Department of Revenue,
Sales and Use Tax Unit in Atlanta (404) 656-4065 for additional information.
2.22 City’s Rights Concerning Award: The City reserves the right, and sole and complete
discretion to waive technicalities and informalities. The City further reserves the right, and
sole and complete discretion to reject all proposals, and any proposal that is not responsive or
that is over the budget, as amended, or that fails to suit the needs of the City as determined by
the City in its sole discretion. In judging whether the Proposer is responsible, the City will
consider, but is not limited to consideration of, the following:
a. Whether the Proposer or principals are currently ineligible, debarred, suspended, or
otherwise excluded from contracting by any state or federal agency, department, or
authority;
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b. Whether the Proposer or principals have been terminated for cause or are currently in
default on a public works contract;
c. Whether the Proposer can demonstrate a commitment to safety with regard to Workers'
Compensation by having an experience Modification Rate (EMR) over the past three
years not having exceeded an average of 1.2; and
d. Whether the Proposer’s past work provides evidence of an ability to successfully
complete public works projects within the established time, quality, or cost, or to comply
with the Proposer’s contract obligations.
2.23 Debarred or Suspended Subcontractors: Contractor will not subcontract, and will ensure
that no subcontracts are awarded at any tier, to any individual, firm, partnership, joint venture,
or any other entity regardless of the form of business organization, that is on the Federal
Excluded Parties List System (EPLS) at https://www.epls.gov or the State of Georgia, DOAS,
State Purchasing Exclusion listing, or other local government entity. This includes pending
litigation or claims with the City or other government entities. Contractor will immediately
notify City of Tybee Island in the event any subcontractor is added to a Federal, State or other
Government Entity listing after award of the subcontract.
2.24 Cone of Silence: Lobbying of Procurement Evaluation Committee members, City employees,
and elected officials regarding this product or service solicitation, Request for Proposal (RFP)
or contract by any member of a proposer’s staff, or those people employed by any legal entity
affiliated with an organization that is responding to the solicitation is strictly prohibited.
Negative campaigning through the mass media about the current service delivery is strictly
prohibited. Such actions will cause render your proposal invalid.
2.25 Georgia Open Records Act: The responses will become part of the City of Tybee Island’s
official files without any obligation on the City of Tybee Island’s part. Ownership of all data,
materials and documentation prepared for and submitted to City of Tybee Island in response
to a solicitation, regardless of type, will belong exclusively to City of Tybee Island and will
be considered a record prepared and maintained or received in the course of operations of a
public office or agency and subject to public inspection in accordance with the Georgia Open
Records Act, Official Code of Georgia Annotated, Section 50-18-70, et. Seq., unless otherwise
provided by law.
It is the responsibility of the Proposer to notify the City of any documents turned over which
contain trade secrets or other confidential matters. A Proposer submitting records which the
entity or person believes contains trade secrets and that it wishes to keep such records
confidential pursuant to O.C.G.A. § 50-19-72(34) will submit and attach to the records an
affidavit affirmatively declaring that specific information in the records constitute trade
secrets pursuant to Article 27 of Chapter 1 of Title 10 of the Official Code of Georgia. See
also, section 2.27.
Proposals will not be opened in public, and the information is exempt from disclosure,
including the Open Records Act, until the RFP has been awarded, or all proposals have been
rejected.
City of Tybee Island will not be held accountable if material from responses is obtained
without the written consent of the proposer by parties other than the City of Tybee Island, at
any time during the solicitation and evaluation process.
2.26 Georgia Trade Secret Act of 1990: In the event a Proposer submits trade secret information
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to the City of Tybee Island, the information must be clearly labeled as a Trade Secret. The
City of Tybee Island will maintain the confidentiality of such trade secrets to the extent
provided by law.
2.27 Contractor Records: The Georgia Open Records Act is applicable to the records of all
contractors and subcontractors under contract with the City of Tybee Island. This applies to
those specific contracts currently in effect and those that have been completed or closed for
up three (3) years following completion.
2.28 Method of Compensation: The compensation will be paid by the city in accordance with
the proposal of the proposer in conformity with the contract awarded and in exchange for
compliance by proposer with the contract.
2.29 Terms of Contract: This is a one-time contract. The City reserves the right to terminate the
contract for reasons of violations by the successful proposer of any term or condition of the
contract by giving thirty (30) days written notice, unless otherwise stated herein, stating the
reasons therefore and giving the party ample time to remedy the deficiencies.
2.30 Audits and Inspections: The contractor and his subcontractors will make available to the
City of Tybee Island for examination of all its records with respect to all matters covered by
this Contract. It will also permit the City of Tybee Island and/or representatives of the Finance
Department to audit, inspect, examine and make copies, excerpts or transcripts from such
records of personnel, conditions of employment and other data relating to all matters covered
by this Contract. All documents to be audited will be available for inspection between 8am
and 5pm in the main offices of the City of Tybee Island or during normal business hours at
the offices of the Contractor, as requested by the City of Tybee Island.
3 EVALUATION CRITERIA
This is not a bid. There will not be a public opening. The Proposals received in response to
this RFP will be evaluated and ranked, by the Proposal Evaluation Team in accordance
with the process and evaluation criteria contained below. Responses will be evaluated in
light of the material and substantiating evidence presented in the response, and not based
on what is inferred. After thoroughly reading and reviewing this RFP, each t eam member
shall conduct his or her independent evaluation of the proposals received, and grade the
responses on their merit in accordance with the evaluation criteria set forth in the following
table.
Criteria Possible
Points
Quality and thoroughness of the proposal response 15
Ability to deliver required software features 30
References, credentials and/or recommendations from past clients 20
Cost of Software and Training (required features) 20
Demonstration of Software Capabilities (if applicable) 15
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ATTACHMENT A
CITY OF TYBEE - INSTRUCTIONS TO PROPOSER SIGNATURE SHEET
The Proposer certifies that he/she has examined all documents contained in this RFP package, and is
familiar with all aspects of the RFP and understands fully all that is required of the successful Proposer.
The Proposer further certifies that his/her Proposal will not be withdrawn for sixty (60) days from the
date on which his proposal is submitted to the City.
The Proposer agrees, if awarded this Contract, he/she will:
A. Furnish, upon receipt of an authorized City of Tybee Island Purchase Order, all services and/or
items indicated thereon as specified in this RFP for the proposal amount; or,
B. Enter a contract with City of Tybee Island to do and/or furnish everything necessary to provide
the service and/or accomplish the work as stated and/or specified in this RFP for the proposal amount,
and;
COMPANY DATE
SIGNATURE TITLE
TELEPHONE NUMBER
MINORITY/FEMALE BUSINESS DEVELOPMENT PROGRAM: City of Tybee Island City Council
established goals oriented to increase participation of minority and female owned businesses, through MBE/WBE
certification and development. In order to accurately document participation, businesses submitting bids, quotes or
proposals are encouraged to report ownership status. A minority or women business is defined as a business that is at least
51% owned and managed by minority or women.
A responder that is certified by any agency of the Federal Government or State of Georgia may submit a copy of their
certification with their proposal as proof of qualifications. Proposer that intends to engage in joint ventures or utilize sub-
consultants must submit a report of Minority/Women Business Enterprise participation to Melissa Freeman, P.O. Box
2749, and City of Tybee Island, GA 31328.
African-American\Black_____ Asian American_____ Hispanic_____ Native American_____
Alaskan Indian_____ Female_____
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ATTACHMENT B
O.C.G.A. § 50-36-1(e)(2) Affidavit
By executing this affidavit under oath, as an applicant for a(n) ____________________ contract for a
public benefit as referenced in O.C.G.A. § 50-36-1, from the CITY OF TYBEE ISLAND, Georgia,
the undersigned applicant verifies one of the following with respect to my application for a public
benefit:
1) _________ I am a United States citizen.
2) _________ I am a legal permanent resident of the United States.
3) _________ I am a qualified alien or non-immigrant under the Federal Immigration and Nationality
Act with an alien number issued by the Department of Homeland Security or other
federal immigration agency.
My alien number issued by the Department of Homeland Security or other federal immigration
agency is:____________________.
The undersigned applicant also hereby verifies that he or she is 18 years of age or older and has
provided at least one secure and verifiable document, as required by O.C.G.A.
§ 50-36-1(e)(1), with this affidavit.
The secure and verifiable document provided with this affidavit can best be classified as:
_____________________________________________________________________.
In making the above representation under oath, I understand that any person who knowingly and
willfully makes a false, fictitious, or fraudulent statement or representation in an affidavit will be guilty
of a violation of O.C.G.A. § 16-10-20, and face criminal penalties as allowed by such criminal statute.
Executed in ___________________ (city), __________________(state).
_________________________________
Signature of Applicant
_________________________________
Printed Name of Applicant
SUBSCRIBED AND SWORN BEFORE ME ON THE ___ DAY OF ___________, 20____
_________________________
NOTARY PUBLIC
My Commission Expires:
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ATTACHMENT C
CONTRACTOR AFFIDAVIT under O.C.G.A. § 13-10-91(b) (1)
By executing this affidavit, the undersigned contractor verifies its compliance with O.C.G.A. § 13-10-
91, stating affirmatively that the individual, firm or corporation which is engaged in the physical
performance of services on behalf of CITY OF TYBEE ISLAND has registered with, is authorized to
use and uses the federal work authorization program commonly known as E-Verify, or any subsequent
replacement program, in accordance with the applicable provisions and deadlines established in
O.C.G.A. § 13-10-91. Furthermore, the undersigned contractor will continue to use the federal work
authorization program throughout the contract period and the undersigned contractor will contract for
the physical performance of services in satisfaction of such contract only with subcontractors who
present an affidavit to the contractor with the information required by O.C.G.A. § 13-10-91(b).
Contractor hereby attests that its federal work authorization user identification number and date of
authorization are as follows:
_________________________________
Federal Work Authorization User Identification Number
_________________________________
Date of Authorization
_________________________________
Name of Contractor
_________________________________
Name of Project
_________________________________
Name of Public Employer
I hereby declare under penalty of perjury that the foregoing is true and correct.
Executed on ______, ___, 201__ in _____ (city), ______ (state).
_________________________________
Signature of Authorized Officer or Agent
_______________________________
Printed Name and Title of Authorized Officer or Agent
SUBSCRIBED AND SWORN BEFORE ME ON THIS THE___ DAY OF _____, 20__.
_________________________________
NOTARY PUBLIC
My Commission Expires:
277
ATTACHMENT D
CITY OF TYBEE ISLAND VENDOR INFORMATION
Vendor Name: ________________________________________________________________________
Product or Services Provided: __________________________________________________________
Sales Contact Information
Contact: ___________________________________ Email: ____________________________________
Phone: _____________________________________ Fax: ______________________________________
Address:
_______________________________________________________________________________________
Accounts Receivable Information
Contact: ___________________________________ Email: ____________________________________
Phone: _____________________________________ Fax: ______________________________________
Remittance Address: ___________________________________________________________________
Federal Tax Id #: _______________________________________________________________________
Attach Copy of W-9 and Occupational Tax Certificate
Provide Copy of Worker’s Comp Coverage when providing any service involving labor on City property.
Our terms are net 30
278
ATTACHMENT E
PROPOSAL FORM
MUNICIPAL SOFTWARE
RFP# 2019-744
Monthly Fee ______________
Per User/Seat License Fee ______________
Implementation Cost ______________
Travel Cost ______________
Onsite Training Cost ______________
Data Migration/Cleaning Cost ______________
Annual Maintenance Fee (if applicable)* ______________
Annual Support Fee (if applicable)* ______________
*Enter 0 (zero) if maintenance & support are included in the monthly subscription fee.
__________________________ (Firm)
__________________________ (Signature)
__________________________ (Title)
279
ATTACHMENT F
CHECKLIST FOR SUBMITTING PROPOSAL
Sign below and submit this sheet with your proposal
NOTE: All of the following items must be submitted with your proposal to be considered
“responsive”. Remember to follow the Instructions in the RFP Documents.
ACKNOWLEDGMENT OF ANY/ALL ADDENDUMS _____
(3) REFERENCES AS REQUESTED IN SUBMISSION INSTRUCTIONS _____
W-9 _____
OCCUPATIONAL TAX CERTIFICATE _____
COMPLETE AND SUBMIT ALL ATTACHMENTS TO THE PROPOSAL:
A. SIGNATURE SHEET _____
B. SAVE AFFIDAVIT _____
C. E-VERIFY CONTRACTOR AFFIDAVIT _____
D. VENDOR INFORMATION _____
E. PROPOSAL SHEET _____
F. CHECKLIST _____
__________________________________________
NAME/TILE
__________________________________________
COMPANY NAME
__________________________________________
ADDRESS
__________________________________________
CITY/STATE/ZIP
__________________________________________
PHONE NUMBER
__________________________________________
EMAIL
__________________________________________
SIGNATURE
280
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
19. EOM Change Order - $13,610 from 505.4310.54.1401 (Sewer Line Repairs) to
505.4310.54.1499 (Sewer Line Replacement Inlet and 17th)
281
CONTRACT 2019-743: CHANGE ORDER #2 (FINAL)
SECTION I - CLEARING, GRASSING, AND EROSION CONTROL
ITEM
NUMBER DESCRIPTION UNIT CONTRACT
QUANTITY
INSTALLED
QUANTITIES
NET
INCREASE
NET
DECREASE
UNIT
PRICE
INCREASE IN
CONTRACT PRICE
DECREASE IN
CONTRACT PRICE
1
Mobilization/De-Mobilization Lump
sum 1.00 1.00 $10,860.00
2
Traffic Control Lump
sum 1.00 1.00 $7,316.00
3 Grassing Acres 0.50 0.50 $9,100.00
4
Erosion, Sedimentation, and
Pollution Control
Lump
sum 1.00 1.00 $3,900.00
SECTION I - (BID ITEMS 1-4) - SUBTOTAL $0.00 $0.00
NET INCREASE TO: SECTION I $0.00
SECTION II - SANITARY SEWER SYSTEM
ITEM
NUMBER DESCRIPTION UNIT CONTRACT
QUANTITY
INSTALLED
QUANTITIES
NET
INCREASE
NET
DECREASE
UNIT
PRICE
INCREASE IN
CONTRACT PRICE
DECREASE IN
CONTRACT PRICE
5
New 8-Inch PVC Sanitary
Sewer Main (10-14')
Linear
Feet 424.00 381.00 -43.00 $400.00 ($17,200.00)
6
4' Diameter Standard
Manhole (10-14')Each 3.00 3.00 $8,000.00
7
Remove 8-Inch Existing
Sanitary Sewer Main
Linear
Feet 132.00 132.00 $30.00
8
Fill Existing 8-Inch Sanitary
Sewer Main With Flowable
Fill
Linear
Feet 243.00 243.00 $20.00
9
Plug Exisitng Sanitary Sewer
Main Each 2.00 2.00 $300.00
10
4-Inch Sanitary Lateral 8"x4"
Tee & Cleanout & Connect to
Existing Sanitary Lateral Each 2.00 2.00 $3,000.00
11 Stone Backfill*Cubic 0.00 0.00 $0.00
12 Sand Backfill*Cubic 0.00 0.00 $0.00
13
Remove Existing Asphalt
Pavement & Replace With 6-
Inches G.A.B.C.
Square
Yards 360.00 834.00 474.00 $65.00 $30,810.00
SECTION II - (BID ITEMS 5-13) - SUBTOTAL $30,810.00 ($17,200.00)
NET INCREASE TO: SECTION II $13,610.00
NET INCREASE TO SECTIONS I & II $30,810.00
NET DECREASE TO SECTIONS I & II ($17,200.00)
NET INCREASE TO CONTRACT:$13,610.00
282
TO: E.O.M. Operations CHANGE ORDER #2 (Final Quantities)
480 Edsel Drive, Suite 100
Richmnond Hills, GA 31324
Your present contract with the City of Tybee Island, Contract No. 2019-734, awarded July 1, 2019 is hereby
amended and changed as follows:
NET INCREASE TO:
$0.00
NET INCREASE TO: SECTION II - SANITARY SEWER SYSTEM $13,610.00
NET INCREASE TO CONTRACT $13,610.00
SECTION 1 SECTION II TOTALS
BID TOTAL $31,176.00 $232,420.00 $263,596.00
CO #1 $0.00 $1,362.76 $1,362.76
PREVIOUS CONTRACT TOTAL $31,176.00 $233,782.76 $264,958.76
CO #2 $0.00 $13,610.00 $13,610.00
CONTRACT TOTAL $31,176.00 $247,392.76 $278,568.76
CITY OF TYBEE ISLAND
BY:
Approved as to form:
City Attorney
DATE: December 16, 2019
______________________________
Contractor
______________________________
Approved and accepted:
______________________________
City Manager
City Clerk
______________________________
SECTION I - CLEARING, GRASSING, AND
EROSION CONTROL
283
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
20. Guardian Dune Project
284
4422802.1
January 3, 2020
MEMO
TO: JAN LEVINER
CC: MAYOR AND COUNCIL
SHAWN GILLEN
ALAN ROBERTSON
RE: Dune Project/Guardian Dune Construction
I am dictating this memo in order that it be included in the agenda package relating to the
ongoing dune construction project.
I believe that Alan Robertson will be present at the meeting to answer questions or to
provide additional information. Alan has been in communication with the company that
constructed the dune at 19th Street, Guardian, which is specified under the existing Shore
Protection Act permit to build stabilized dunes at 3rd and Gulick Streets and to repair the 19th
Street stabilized dune. This is a time sensitive matter due to the need to stabilize and construct
the improvements anticipated prior to the commencement of turtle season, which I understand is
April 30th. I also understand that Guardian cannot commence work in distributing sand and
building dunes until the corps of engineers has completed its nourishment project.
In essence, Guardian is to construct the stabilized dunes and repair the 19th Street dune.
It is also to distribute sand from the nourishment project to construct protective dunes from
Chatham Avenue to 18th Street, and from Center Street to East Gate and Gulick. Pricing for the
project is to be $408,000.00, for the distribution of sand to build new dunes.
The quote for the repair of crossovers and dune system at 19th Street is $158,219.00.
Alan can explain this much better than I, but it is my understanding that the funds for this
are to be part of those granted by the State which originally totaled $5,000,000.
285
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
21. Class and Comp Study with Evergreen Contract
286
287
288
289
290
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
22. Atlantic Waste Contract
291
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1
RESIDENTIAL AND COMMERCIAL SOLID WASTE, YARD WASTE, COLLECTION
AND DISPOSAL SERVICES
(“Agreement”) is made this _____ day of ______, ______, by and between ATLANTIC
WASTE SERVICES, INC., a corporation organized and existing under the laws of the state of
Georgia (“Contractor”), and CITY OF TYBEE ISLAND, Georgia, a municipal corporation
created under the laws of the state of Georgia (“City”) (hereafter collectively the “Parties”).
WHEREAS, the City desires to provide its citizens with environmentally-sound collection
of solid waste, yard waste, and materials collection; and
WHEREAS, Contractor has extensive experience in providing solid waste, yard waste,
collection, disposal, and processing; and
WHEREAS, the City had determined that it would be in the best interests of the citizens
to contract with Contractor for the collection of its residential and light commercial solid waste
and yard waste according to the terms and conditions contained herein.
NOW THEREFORE, for in and consideration of the mutual promises and covenants contained
herein, the receipt and sufficiency of which are hereby acknowledged, and intending to be legally
bound, the City and Contractor agree as follows:
1. DEFINITIONS
a. Acceptable Waste or Municipal Solid Waste (MSW) shall mean all non-hazardous solid
waste generated by households and discarded papers, cardboard, plastics, cloth, glass, and
metal materials, but excluding Unacceptable Waste as defined herein. Waste shall be
considered “Acceptable Waste” only if properly contained within 96-gallon toters placed
at the side yard on the proper weekly collection day; however, occasional overflow of waste
is permitted if properly sealed in plastic garbage bags in proximity to the toter. As used
herein, the term “MSW” shall mean Acceptable Waste unless the context demonstrates
otherwise. Title to Acceptable Waste shall transfer to Contractor upon collection in
Contractor vehicles.
b. Yard Waste or Dry Trash shall mean leaves, yard clippings, paper, straw, loose yard-care
items, palm fronds, and branches.
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c. Bulk Waste shall mean white goods (i.e., stoves, freezers, dishwashers, refrigerators, water
tanks, washing machines, dryers, water heaters, and air conditioners) and furniture (i.e.,
couches, chairs).
d. Unacceptable Waste shall mean, without limitation, any regulated quantity of a Hazardous
Waste or Hazardous Substance as defined by federal, state or local laws or regulations;
containerized wastes, the contents of which are not able to be identified; sludges, waste
from a pollution control process or cleanup of a spill of chemical substance or commercial
product, waste tires; bulk waste, biohazards or regulated medical waste; friable asbestos;
construction and demolition waste; soil, sod, and stumps (except for items meeting the
criteria outlined in b. above); paint; motor oil; or any item too large or heavy to be contained
within a 96-gallon toter. Title to and liability for Unacceptable Waste shall remain with
the waste generator at all times.
e. Reserved.
f. Residential Unit shall mean a dwelling within the corporate limits of the City occupied by
a person or persons as a domicile. A residential unit shall be deemed occupied when either
domestic water or light and power services are supplied thereto.
2. TERM
The Initial Term of the Agreement shall be for 12 months, ending at the end of the calendar
year December 31, 2020, subject to an automatic renewal if notice of non-renewal is not
given ninety (90) days preceding the end of the calendar year. The Contract shall
automatically renew if notice of non-renewal is not given at least ninety (90) days before
the end of the successive calendar year for a period of three annual extensions. The
Agreement, if not sooner terminated, can extend for an additional three year period with
each calendar year concluding, subject to termination by non-renewal as described above.
If the City becomes dissatisfied with the Contractor’s service and after an opportunity to
cure following thirty (30) days notice of the inadequate performance such inadequacy has
not been cured to the satisfaction of the City, the City may terminate the agreement. The
City, in addition, for any cause or no cause whatsoever, may decline to renew at the end of
a calendar year. All notices given pursuant to this paragraph shall be served by certified
mail, return receipt requested, or by a nationally-recognized courier service or by email.
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3. THE SERVICE AND CONTRACTOR RESPONSIBILITIES
Contractor shall furnish, at its sole cost and expense, the labor, equipment, licenses,
permits, and other requirements necessary to provide Acceptable Waste collection to all
Units of the City, which consist of approximately 3,034 Residential and 120 Commercial
Units (including City Facilities), with a total of approximately 6,308 total toters (the
“Service”). Normal services will be side yard (side door) service, The Service shall include
the following:
a. Toter Supply. Each Residential unit and designated City Facility will be provided 96-
gallon toter for Acceptable Waste (MSW or household trash), unless such a toter has
already been provided by Contractor. When notified by the City of new
accounts/residents, Contractor will deliver one 96-gallon cart (one MSW) to the
homeowner or commercial customer, if applicable.
b. Acceptable Waste Collection Frequency, Days, and Times. Acceptable waste shall be
collected from the side yard once per week from each Residential Unit. Collections
shall occur during ordinary hours but in no instance earlier than 7:00 A.M. or after 7:00
P.M. Acceptable Waste shall be collected from the contractor supplied waste toters
only, but occasional overflow of waste is permitted if properly sealed in plastic garbage
bags in proximity to the Acceptable Materials toter.
Contractor will continue to provide a 96-gallon cart to all current Residential
units
Carts will be tan with green lids, consistent with current Atlantic Waste garbage
carts
Garbage carts will be marked “Landfill Items Only” on the lid
Garbage carts are to be labeled in such a manner that the cart is associated with
a specific customer’s address
Contractor to be responsible for the expense for repairing or replacing garbage
carts
City will pay only for the number of garbage carts in city’s billing database. If
the contractor adds an additional cart due to a customer request or otherwise, it
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4
is the contractor’s responsibility to report in writing each billable additional cart
to the City. The added cart will be billable to the customer and City the next
monthly billing cycle.
c. Yard Waste Materials Collection Frequency, Days, and Times. Yard waste materials
shall be collected from the curbside one time (1x) weekly from each Residential Unit.
Leaves, yard clippings, paper, straw, cones, mulch and small sticks shall be
placed in biodegradable yard waste bags which, when full, do not exceed fifty
(50) pounds.
Palm fronds, branches, and other long yard waste must be stacked stem to stem
for easy collection, and placed adjacent to the street, road, or alley for
collection.
Heavy brush and tree branches no longer than three (3) feet in length and six
(6) inches in diameter should be gathered into a pile no larger than five (5) cubic
yards. For each pile that exceeds 5x5x5, there will be a charge of Twenty-Five
($25.00) Dollars for each such pile. (Waste removal services will be
discontinued if property owners fail to comply).
Property owners and residents qualify for curbside service; Professional
Landscapers must dispose of products of work at the Public Works Facility.
Waste hauler contractor will be responsible for providing the equipment and
labor to address seasonal volumes.
Waste hauler contractor staff will have rakes on each truck to clean up small
yard waste debris while collecting.
Fines in place for yard waste not collected within 72 hours of written notice by
city staff.
Waste hauler contractor can subcontract yard waste removal subject to the
City’s consent, which will not be unreasonably withheld.
d. Bulk Goods. Contractor will collect and dispose of bulk or white goods on the
Resident’s regularly-scheduled Garbage pick-up day. Bulk goods shall mean only
appliances and furniture, not to exceed greater than 100 pounds and 6 feet x 5 feet x 5
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5
feet. This shall apply to the first item placed curbside. Additional items will require
scheduled notice with Contractor and these will be billed and collected individually
based on size, quantity and weight and time.
e. Lovell Avenue Garbage 34-Cubic Yard Compactor Contractor will:
Pick up and empty compactor within 24 hours of request by designated city
staff in writing via e-mail.
Fines in place after 3 written documented failures to haul within 24 hours’
notice by designated city staff
City to provide compactors at both locations
All pulls are to be scheduled after 7A.M. and before 7 P.M. due to noise
ordinance.
f. Transfer Station Garbage and Yard Waste. Contractor will:
Pick up and empty compactor within 24 hours of request
All containers are to be changed out in transition station yard and not on the
public street on Polk Street or Bay Street
Pulls are to be scheduled after 7 A.M. and before 7 P.M. due to noise ordinance
Provide up to five (5) 30-yard garbage containers and yard waste.
All fines in place after 3 written documented failures to haul within 24 hours’
notice by designated city staff.
g. River’s End Campground. Contractor will:
Pick up and empty garbage dumpster on a regular and reliable schedule
Pulls are to be scheduled after 7 A.M. and before 7 P.M. due to noise ordinance
Contractor to provide two (2) eight cubic yard and two (2) six cubic yard
dumpsters at two designated locations in the campground. The 8-yard
dumpsters are to be used during the busy season and the 6-yard dumpsters are
to be used during the off season.
All fines in place after 3 written documented failures to haul on agreed -upon
haul schedule
h. Exclusions from the Service. The service shall not include construction or demolition
waste collection or industrial waste collection.
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i. Disposal. Contractor shall dispose or arrange to dispose of the Acceptable Waste
collected under this agreement only at municipal or county solid waste disposal
facilities that are licensed and permitted to accept such solid waste.
j. Holidays. The following shall be designated holidays on which the service shall not be
provided: Thanksgiving, Christmas, and New Year’s Day. If a designated holiday falls
on a regularly scheduled Service day, the Service will be performed on the next service
day. For example, if the Holiday occurs on a Thursday, Thursday services will occur
on Friday and Friday services will occur on Saturday. Services will all move back one
day until the end of that calendar week.
k. Toter Replacement. Contractor shall replace at no charge to the City or the individual
residents any toter that becomes damaged or destroyed including toters that become
unusable because of ordinary wear and tear, or that are lost or stolen.
l. Complaints. Contractor is to provide a web-based complaint/request for curbside
garbage, bulky goods, and yard waste service tracking system that is linked to the city’s
web page. Tracking system is to track resolutions and will require either a customer’s
email or phone number, so contractor can send notification of receipt of
complaint/request for service and also a notification of resolution. Contractor is to clear
out resolved complaints within 48 hours of business days.
m. Fines. The following $100 fines for poor service are included in the contract:
Failure to pick up curbside dry trash on designated pickup dates within 48
hours of written notice by the customer or the designated city staff
Failure to rake up debris from curbside yard waste piles within 48 hours of
written notice by customer or the designated city staff
Failure to pick up garbage on designated pickup dates within 48 hours of
notice by the customer or the designated city staff
Failure to replace or repair a damage cart within 48 hours of written notice by
the customer or designated city staff
Failure to replace a stolen cart within 48 hours of written notice by the
customer or designated city staff
Failure to clean up hazardous waste such as hydraulic fluids within 24 hours
of written notice by the customer or designated city staff
Failure to completely empty garbage and recycling cart within 48 hours of
written notice by the customer or designated city staff
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Failure to place garbage or recycling cart 2 feet off of the paved road after
emptying the cart written notice by the customer or designated city staff
Failure to haul transfer station containers and compactor within 24 hours’
notice by designated city staff. Fines will be assessed after 3 written
documented failures to haul within 24 hours’ notice by designated city staff
Failure to haul the Atlantic or Lovell Avenue compactors within 24 hours’
notice by designated city staff. Fines will be assessed after 3 written
documented failures to haul within 24 hours’ notice by designated city staff
n. Solid Waste, Yard Waste Monthly and Annual Reporting. Contractor will provide
monthly and annual reports providing monthly and annual quantity and weight of solid
waste and yard waste, collected and disposed from the City.
Tonnage report is to be broken out by curbside service, transfer station and
Atlantic and Lovell compactors, as well as, in aggregate.
Also, a complaint log will be provided listing Resident’s name, date and time
of complaint, date and time of complaint resolution and any other pertinent
details.
o. Compliance with Laws. The service shall be performed in accordance with all
applicable statutes, laws, rules, regulations, and ordinances.
p. Personnel and Equipment. The service shall be performed by properly trained and
licensed personnel in adequate numbers and with adequate vehicles and equipment to
complete the service in a safe and timely manner.
q. Supervision. Contractor shall provide competent supervision in charge of working
crews at all times while providing the service.
r. Complaints and Missed Pick-ups. All complaints as to Contractor’s provision of the
service, including alleged missed pick-ups, shall be given prompt and courteous
attention. Contractor will commit to resolving all complaints within 48 hours,
conditions permitting. Any condition which causes the resolution to extend beyond 48
hours will be documented and communicated to the resident as well as the City.
s. Anti-Discrimination. In performing the service, Contractor shall not discriminate
against any person on the basis of race, religion, sex, national origin, political
affiliation, or physical and mental disability.
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4. HOUSE/BUSINESS COUNT, ADJUSTMENTS AND SUMMARY
a. The estimated Residential unit count at the commencement of the term shall be
determined at the execution of this agreement and will be used for billing purposes.
Contractor shall keep an accurate database that includes service addresses and number
of toters for Acceptable Waste at each address. Contractor shall provide the City a
report each month that will accompany the invoice that shows additions to or deletions
from the total number of toters identified the prior month.
b. The City shall be the point of contact for residents to open or close Residential Unit
accounts, or for residents to request additional carts or repairs to carts. Before 5:00
P.M. on the last business day of each week, the City shall transmit a weekly summary
to Contractor identifying by address all new accounts and closed accounts; all
additional toters requested; all toters requested to be removed for repair and/or
replacement.
5. FEES AND PAYMENT
Curbside Bulky Goods and Dry Trash - $4.85______ Monthly Cost for Weekly
Service
Lovell Avenue Garbage 34 Cubic Yard Compactor $225__ Pull Cost $51____
Tonnage Cost
Atlantic Street Recycling 15 Cubic Yard Compactor $225______ Pull Cost
Transfer Station
Garbage $180______ Pull Cost $37_______Tonnage Cost
Yard Waste Container $300_______ Pull Cost
Recycling Container $225_______Pull Cost
Rental of each 30 yard container ___N/A________
River’s End Campground (Price is per month)
Garbage $125__ Pull Cost of the 8 yard dumpster
Garbage $100__ Pull Cost of the 6 yard dumpster
Rental of each 8 yard dumpster _N/A____
Rental of each 6 yard dumpster __N/A___
Residential and Commercial Garbage Side Yard Service
Garbage Cart Side Door Weekly Pickup
Residential
96 gallon cart _17.50___ Monthly Charge
Government/School _17.50____Monthly Charge
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Commercial _25.90____ Monthly Charge
6. INDEPENDENT CONTRACTOR
Contractor shall perform the Service as an independent contractor. Contractor, its officers,
employees, agents, contractors or subcontractors, are not and shall not be considered
employees, agents or servants of the City for any purpose whatsoever under this Agreement
or otherwise. Contractor at all times shall have exclusive control of the performance of the
Service. Nothing in this agreement shall be construed to give the City any right or duty to
supervise or control Contractor, its officers, employees, agents, contractors, or
subcontractors, nor to determine the manner in which Contractor shall perform its
obligations under the Agreement.
7. SUBCONTRACTORS
Contractor shall not use subcontractors to perform the Service described hereunder unless
Contractor has obtained prior written approval from the City, which approval shall not be
unreasonably withheld. In the event that written approval is obtained, Contractor shall
remain liable to the City for the subcontractor’s performance of the Service as if the Service
was being provided by Contractor itself.
8. FORCE MAJEURE
(a) Contractor’s performance of the Service may be suspended and its obligations excused
during the pendency of a cause or causes beyond its reasonable control, such as by way
of example and not limitation: acts of war, public enemy, civil disturbance, riot or
disorder; epidemic or pandemic; acts of God such as landslide, lightning, earthquake,
fire, storm, the impending approach of a storm, or flood; explosion; restraining orders,
interference by civil or military authorities, strike, statute, ordinance, government order
or ruling; or other similar causes. In the occurrence of a force majeure event,
Contractor shall notify the City immediately, in writing, describing the particulars of
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the circumstances preventing performance of the Service and its expected duration.
Notice shall be provided after the effect of such occurrence has ceased.
9. INDEMNIFICATION
a. Contractor agrees to indemnify, defend, and hold the City harmless from and against
all claims and actions, suits, debts, damages, liabilities and costs whatsoever, including
but not limited to attorneys’ fees and costs of defense, based upon or arising out of the
breach of this Agreement, and based upon or arising out of any injuries (including
death) to persons, or damage to property, caused in whole or in part by the acts or
omissions of Contractor, or any of its directors, officers, employees, agents, or
subcontractors, in the performance to this Agreement.
b. Notwithstanding any provisions to the contrary, Contractor shall not be responsible for
any damage to pavement or curbing that is the result of ordinary wear and tear during
the performance of the Service.
c. The indemnification obligations of this section shall survive the termination or
expiration of the Agreement for any reason.
10. INSURANCE
Contractor shall maintain at its own cost and expense the following minimum limits of
occurrence-based insurance during the term of this Agreement:
Type Amount
Bodily Injury, including death, each occurrence $ 1,000,000
Property Damage, each occurrence $ 1,000,000
Property Damage, in the aggregate $ 2,000,000
Automobile Liability, covering injury and property $ 1,000,000
Umbrella Policy $ 10,000,000
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The City, its elected and appointed officials and employees, shall be included as additional
insured parties under the CGL, Automobile and Excess/Umbrella coverages. Prior to
commencement of the Service, Contractor shall deliver to City a certificate of insurance
evidencing the required coverages.
This certificate shall provide that any change restricting or reducing coverage, or the
cancellation of any policies under which certificates are issued, shall not be valid unless at
least 30 days’ written notice of change or cancellation is provided to the City.
11. MISCELLANEOUS PROVISIONS
a. Amendments. No amendments to this Agreement shall be made except upon the
written consent of both parties.
b. Entire Agreement. This Agreement constitutes the entire Agreement and
understanding between the Parties hereto, with respect to the subject matter and
supersedes any prior and contemporaneous agreements and understandings, express or
implied.
c. Waiver. A waiver by either Party of any breach of any provision hereof shall not be
taken or held to be a waiver of any subsequent breach, whether similar or dissimilar, or
as a waiver of any provision itself. No payment or acceptance of compensation for any
period subsequent to any breach shall be deemed a waiver of any right or acceptance
of defective performance.
d. Severance. In the event that any provision of this Agreement is found by a court of
competent jurisdiction to be void, invalid, or unenforceable, the balance of this
Agreement shall remain in effect and binding on the Parties.
e. Choice of Law. This Agreement shall be governed by Georgia law, without regard to
choice of law rules.
f. Assignment. Neither party may assign its rights and obligations under this Agreement
without prior written consent of the other Party. All notices required or permitted under
this agreement shall be in writing and shall be personally delivered, sent by certified
mail, return receipt requested, or by overnight courier as follows.
Atlantic Waste Services City of Tybee Island
303
12
Attn: Manager Attn: City Manager
125-B Pine Meadow Drive 403 Butler Ave
Pooler, GA 31322 Tybee Island, GA 31328
IN WITNESS WHEREOF, the Parties have executed this Municipal Solid Waste,
Recycling, and Yard Waste Service Agreement as of the above date.
[CONTINUED]
ATLANTIC WASTE SERVICES CITY OF TYBEE ISLAND
By:__________________________ By:_______________________
Title: ________________________ Title: ______________________
Approved as to form:
____________________________
Edward M. Hughes,
City Attorney
304
13
305
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
23. USACE Ship-Induced Wake Investigation Study - Line Item 340-6125-54-1403
306
1
Scope of Work
Ship-Induced Wave Investigations
Tybee Island, Georgia
Project Location:
Tybee Island is one of a series of barrier islands located along the Georgia coastline. The 3.5-mile long
island is located about 18 miles east of the city of Savannah, Chatham County, Georgia. The highly
developed island is bounded on the north by the Savannah River, to the east by the Atlantic Ocean and
on the south and west by Tybee Creek and a vast tidal marsh system. The federally maintained
navigation channel, Savannah Harbor, sits less than one nautical mile north of the island and provides a
transportation route for commercial vessels across the ocean bar and up the Savannah River to the
Georgia Ports Authority Garden City Terminal. This terminal is the 4th busiest container handling facility
in the nation and as such, the navigation channel is frequently utilized by very large deep draft, post-
panamax container ships.
Figure 1: Location Map
The Tybee Island Shoreline Protection Project is a federal beach renourishment project which was
authorized in June 1971. Since that time, the beach has been renourished on a 7-year cycle with
additional sand placement occurring outside of this cycle as funding is secured following storm damage.
307
2
The authorized project consists of nourishment of 13,200 linear feet of beach between two terminal
groins (referred to as Oceanfront Beach); construction of a groin field along 1,100 linear feet of
shoreline from the southern terminal groin around the South Tip to the mouth of Tybee Creek (also
known as Back River) including periodic nourishment (referred to as South Tip Beach); and construction
of a groin field and nourishment of 1,800 linear feet of the eastern bank of Tybee Creek to the city
fishing pier (referred to as Back River Beach).
The focused area of concern for this study, on the north side of the island is outside of the limits of the
federal project and as such has not been renourished by USACE.
Issue/Concern:
On the northern end of Tybee Island, known locally as the Savannah River side, there are powerful
waves caused by large commercial ships transiting the harbor that are impacting the shoreline and pose
a hazard to those swimming/wading in the water. There have been numerous reports of these wave
events from Tybee residents and visitors that detail occurrences of receding water followed by a sudden
surge with currents strong enough to topple those swimming and wading in the area. Because of the
safety concern for those in the area, Tybee Island has developed and implemented an education and
outreach program to warn people of the danger. This issue was recently studied by students at Georgia
Institute of Technology and a report was prepared that outlines their data collection efforts, their data
analysis, and concludes with some conceptual solutions that address the problem.
Actions that the City has adopted to warn the general public of the danger include placing signage
educating beachgoers and sending personnel to the area to verbally warn people of the impending
powerful wave action caused by passing container ships. They are in the process of evaluating an
automated warning message/siren system that would sound in the event a ship is passing.
In addition to the safety hazard posed by these ship induced waves, there is a concern that this wave
effect is increasing erosion rates of Savannah River shoreline and could potentially impact property and
infrastructure to include the federal beach project. The project focus area, however, is shown in Figure 2
and encompasses areas north and west of the North Terminal Groin, which is outside of the federal
beach renourishment project footprint.
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3
Figure 2: Northern End of Tybee Island
Project Goals:
To better understand how ship induced waves affect the north end of Tybee Island.
To quantify the location, magnitude, and duration of ship induced waves. Observations have
indicated that the magnitude and force of the ship induced waves varies depending on the tide (ebb
or flood), the size and draft depth of the vessel, and the direction and speed of the vessel (inbound
or outbound). However, this has not been studied in detail or quantified.
To quantify the impacts to erosion rates on the north end of the island and the potential for impacts
to property and infrastructure, to include the federal beach renourishment project.
To determine a solution or set of solutions that are feasible and can be implemented without
disruption to commercial navigation within Savannah Harbor to mitigate for this safety hazard to
recreation users on the beach as well as reduce the loss of shoreline due to erosive forces of the
waves.
To determine a conceptual cost for constructing/implementing the recommended solution and a
path forward.
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4
Tasks:
Task 1: Data Collection and Analysis. The purpose of the data collection effort is to fully describe the
current conditions in the vicinity of the project area. This data shall collected in a manner that is useful
in developing the model as described in Task 2.
a. Surveys. Collect detailed bathymetric and topographic surveys of the area of concern. Identify
all structures (location, elevation, and condition) within the project area that have an effect on
wave projection and propagation. These structures shall include the navigation channel south
jetty and the north terminal groin associated with the federal beach project. The Federal
navigation channel is routinely surveyed by Savannah District Operations Division. These surveys
can be found online and will not require duplication by the AE.
https://navigation.usace.army.mil/Survey/Hydro
b. Waves and Currents. Procure, deploy, maintain and monitor a series of wave gages and current
meters at 3 marked locations that will measure and record the observed water levels and
currents experienced during these ship induced wave events for a one month duration capturing
both the neap and spring tide condition. Instrumentation shall be identified and marked and
shall not pose a hazard to recreation boaters, beach goers or impede commercial navigation.
Prior to installation, coordinate with the Georgia Ports Authority to determine a period for data
collection with a high volume of vessel traffic.
c. Ship Transit Observations. Collect and document ship transit information that overlaps with the
data collection efforts identified above. This documentation should include information on the
type and size of the vessel, draft depth, timing, direction, and speed. Correlate vessel traffic data
with wave and current data.
d. Video document 4 vessel transits of container ships under various tidal conditions for the
purposes of determining the wave direction and angle as it approaches the shoreline. The
schedule for transit recordings must be submitted to USACE for review and approval and must
capture the most severe wave condition.
Task 2: Numerical Model Selection, Development, Calibration and Validation. Numerical models are
useful for analyzing waves and currents occurring in and around harbors and are commonly used by
USACE as design tools that allow for evaluation and optimization of various solutions. There are several
models of various complexity that are commonly used to simulate these types of ship induced waves.
Boussinesq-type numerical models, while computationally intensive, are able to simulate waves
throughout the model domain or grid and can provide animated displays of waves approaching,
entering, and interacting with the harbor. Boussinesq models are further described in the USACE Coastal
Engineering Manual EM 1110-2-1100.
Research and propose, for USACE approval, an appropriate Boussinesq-type numerical model for use in
this study. The model shall be able to accurately simulate nearshore wave motion along coasts and
harbors. Modeling efforts shall allow for calculating (either explicitly or otherwise) shoreline erosion
rates. Once approved, develop an existing conditions model using the data collected in Task 1. Model
development procedures shall include sensitivity analysis to parameters chosen, calibration to collected
datasets and validation using appropriate methods and statistical analysis.
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Task 3: Alternative Development. Develop and propose 4 potential solutions (alternatives) for discussion
with the team (USACE and Tybee) that could potentially meet the project goals either fully or partially.
Solutions shall be based on research and modeling efforts utilizing the model described in Task 2.
Solutions can include multiple features or components that could be potentially be constructed under
other USACE authorities or programs or by Tybee Island. Modeling efforts of these alternatives should
be in coded in sufficient detail to determine their effectiveness and resiliency.
Task 4: Conceptual Design and Cost Estimate. Upon completion of Task 3 and a discussion of the
alternatives carry options selected forward (maximum of 2) as decided by the team to the level of detail
sufficient to develop a conceptual design at the 10% level and Class 4 cost estimate.
The conceptual design will be completed using software compatible with AutoCAD/Civil3D.
A Class 4 level estimate as defined in USACE guidance document ER 1110-2-1302 is shown below.
Task 5: Document and Present Findings and Recommendations. Documentation shall include a report of
sufficient detail to describe all aspects of study tasks completed within this scope to include all datasets
collected, model development and parameters, and decisions made by the team as the project moves
forward and tasks are completed. A presentation of findings and recommendations will be conducted at
either the Savannah District office or on Tybee Island. Participants will include representatives of USACE,
Tybee Island, and potentially other project stakeholders.
Task 6: Meetings. Three in-person meetings shall be conducted by the AE in either Savannah or on
Tybee Island. These three in-person meetings will be to:
a. Kick-off the project prior to beginning study work. The kick-off meeting will include a site visit to
the north end of Tybee Island.
b. Discuss the alternative solutions at the conclusion of Task 3
c. Present findings and recommendations upon conclusion of the study.
In addition to the in-person meetings, the AE will lead and document bi-weekly team meetings via
teleconference and/or web-meeting. Attendees to the bi-weekly meetings will include representatives
from the AE, USACE and Tybee Island.
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6
Prepare meeting minutes for all meetings, teleconference, web-meeting or in-person and provide to the
team within one week of the meeting.
Deliverables:
1. List of potential models for consideration along with pros/cons for use.
2. List of potential solutions or alternatives with sufficient detail to understand each feature and
promote discussion.
3. Electronic format of all datasets collected.
4. Conceptual design drawings to include electronic CAD files.
5. Rough order of magnitude cost estimate.
6. Draft report for review by the team documenting all study tasks to include findings and
recommendations.
7. Final report documenting all study tasks to include findings and recommendations which
incorporates all comments made by the team.
8. Final presentation of findings to USACE and representatives of Tybee Island.
Project Schedule:
The period of performance to complete all tasks within this scope of work is 270 calendar days.
Milestone Days Following Notice to Proceed
Kick-Off Meeting 10
Deploy Instrumentation 30
Model Selection Discussion 40
Alternative Discussion Meeting 150
Draft Report Delivered 225
Present Findings 240
Final Report Delivered 270
Available Data:
USACE has several datasets available to the AE for use in this study. They include bathymetric data
collected for the purposes of maintaining the navigation channel and construction of the federal beach
project. These datasets are typically reported in Georgia State Plane coordinates in feet relative to
MLLW. Datasets can be found online at: https://navigation.usace.army.mil/Survey/Hydro
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7
Previous Investigations:
There have been numerous investigations regarding the shoreline changes and impacts from ship wakes
at Tybee Island and along Savannah Harbor over the years. These studies have been conducted by
USACE and others. There are four recent studies that provide the most relevant information for this
investigation and are listed below.
Maynord, Stephen T., Ship Forces on the Shoreline of the Savannah
Harbor Project, ERDC/CHL TR-07-7, August 2007
Summarizing, Tybee Island experiences ship effects at both high tides
over the south jetty as well as low tides below the top of the south
jetty. Ship effects are caused by long period drawdown that moves
from the ship channel to the Tybee Island shoreline. The drawdown
causes a variety of effects when reaching the shallow shoreline area
including 6-8 sec period waves having heights of up to 1 ft and/or
surge above the still-water level.
Smith, J. M., Stauble, D. K., Williams, B. P., and Wutkowski, M. J.,
Impact of Savannah Harbor Deep Draft Navigation Project on Tybee
Island Shelf and Shoreline, ERDC/CHL TR-08-5, April 2008
The impact of the project is evaluated as the difference in volume loss
rates (post-project minus pre-project) for the Tybee Island shelf cell of
the sediment budget plus the estimated shoreline change rate
(converted to a volume). The estimated combined shelf and shoreline
impact at Tybee Island is 73.6 percent (including beach fill placement)
or 78.5 percent (excluding beach fill placement) (±20 percent). This
means that an estimated 73.6 percent (or 78.6 percent) of the
reduction in sand volume on the Tybee shelf and shoreline is due to
the project, with the remainder of the erosion attributed to the
natural processes.
Harvey, V., Mosely, C., Osgoodby, M., and Sacks, D., Analysis of Ship
Induced Waves on Tybee Island with Recommendations for
Mitigation Strategies, GA Tech Capstone Study, December 2018
Based on the evaluation performed on the four selected alternatives,
the highest scoring solution is Jetty Rehabilitation. The Jetty
Rehabilitation alternative offers an effective solution to mitigating the
wave energy produced by passing container ships.
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8
Haas, Kevin A. and Muscalus, Alexandra C. Bird-Long Island
Management Study Phase 1B: Hydrodynamic Characterizations for
Bird/Long Island, GDOT Research Project 16-34, March 2019
This study characterizes the hydrodynamics in the vicinity of Bird-Long
Island (located just inland on the Savannah River from Tybee Island)
with field measurements including velocity profiles of the river, long-
term current wave profiling, and short-term water level time series.
All data show a significant and consistent response to large vessel
traffic. Measured vessel wake reaches up to 2.01 m height in the Main
Channel and 0.32 m height in the South Channel. Wake propagates
into the South Channel from both ends of the island such that the
southwestern shore of Bird-Long Island is impacted by similar waves
twice for each vessel passage.
314
Estimated Study Costs
Ship-Induced Wave Investigations
Tybee Island, Georgia
AE Task Order:
Task 1: Data collection and analysis. $95K
Surveys: $25K
Waves and currents: $40K
Ship transit observations: $10K
Video document vessel transits: $20K
Task 2: Numerical modeling. $75K
Task 3: Alternative Development. $50K
Task 4: Conceptual Design $45K
Design $30K
Cost $15K
Task 5: Reporting. $25K
Task 6: Meetings. $15K
Profit $30K
AE Task Order Total: $335K
District oversight:
EN-H Technical oversight and review $35K
EN-ET Cost review $8K
PM-P and Environmental $32K
EN-E AE Contracting $7K
CT Contracting $10K
SAS In-house Total: $92K
TOTAL PROJECT STUDY COST: $427K
315
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
24. 01-2020, Second Reading, Article 4, Section 4-050(L), Maritime District
316
317
318
319
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
31. Shawn Gillen - Approval to Present to Planning Commission Site Plan for Modular Office
Space for City
320
PROPOSALmodular project
11/18/2019
Vanguard Modular Building Systems, LLC (Headquarters)
3 Great Valley Parkway | Suite 170 | Malvern, PA | 19355
(877) 438-8627 | VanguardModular.com | info@vanguardmodular.com
City of Tybee Island
Tybee Island, Georgia
MODULAR OFFICE
VMBS Project:
RFP:
321
PERMANENT & TEMPORARYMODULAR BUILDINGS
WWW.VANGUARDMODULAR.COM
P: 770 -225-9701
C: 770 -508-3930
bsimpson@vanguardmodular.com
VANGUARD MODULAR BUILDING SYSTEMS,LLC
1185 WILBURN RD, CONLEY, GEORGIA 30288
11/18/19
Shawn Gillen
City of Tybee Island
402 Tybee Ave
Atlanta, GA 30331
RE: Modular project in Tybee Island, Georgia
Dear Shawn,
We are pleased to have the opportunity to submit this proposal which has been carefully tailored to address
your individual space requirements.
Vanguard Modular Building Systems, LLC has been committed to providing quality products, services, and
customer satisfaction to both the public and private sectors since 1998. Our expertise in development and
execution of wide-ranging space solutions affords us the distinct satisfaction of fulfilling each of our client’s
modular construction needs.
Proposal Contents (attached):
• Price Detail
• Floor Plan
• Delineation of Responsibilities
• Estimated Project Schedule
• Clarifications
It is our goal to meet your particular needs, so please be certain to thoroughly review each attachment
included in this proposal to ensure you completely understand the pricing, product, and service we are
proposing.
Please do not hesitate to contact me for answers to any questions or concerns you may have regarding our
proposed solution. It would be our pleasure to partner with you on this important project. Thank you for your
consideration.
Sincerely,
Bill Simpson
Area Sales Manager
322
Lease Price Detail
modular project
BUILDING
Unit No(s). Unit Size(s) State Coded Unit Description & Occupancy Type
New Building 24’ x 56’ Georgia Modular Office Building
ALL QUOTES ARE BASED ON WELL QUALIFED APPLICANTS WITH APPROVED CREDIT
LEASE RATE OPTIONS
Initials = Selected Term (Months) Monthly Rate (usd) Lease Rate Notes
12 $ 1,599 Can be purchased for $ 65,006
Special Gov’t 12 month lease with 2 options of 12 month
renewals at same rate.
BASE PRICE FOR ONE-TIME CHARGES
Scope of Work Description Amount (usd)
Delivery
Block Level & Tie-Down with above grade single dry stack CMU piers
Poured Concrete Footers with Surface Bonding Cement on Dirt –
(if required by local code enforcement office) – note: hard surfaces like concrete/asphalt will
require additional cost - Estimate of 42 piers based on 3,000 psf compaction (local officials may
require soil testing to confirm compaction) Check with local officials for exact code compliance as
this may not be required in your city.
$ 2,614
$ 5,716
$ 7,217
*Base Upfront One-Times Total: $ 15,547
OPTIONS
Initials = Selected Option Description Amount (usd)
Hi-Rib Skirting (includes hitch removal)
36’ Switchback Handicap Ramp with 6x6 platform (includes recent code changes
for post footings and galvanized post brackets)
General Code Steps with 5x5 platform (1) at 1,830.00 each (includes recent code
changes for post footings and galvanized post brackets)
----------------------------------------------------------------------------------------------------------
Factory Prints
$ 4,103
$ 5,270
$ 1,830
-------------------
No Charge
DISMANTLE & RETURN
Due at end of Lease, at Current Rate unless other amount is indicated.
Lessee is responsible for site restoration, including, but not limited to, removal of footings, foundations, decks, ramps, and utilities at the end of the Lease
Dismantle & Return Estimate Amount (usd)
Pricing excludes all applicable taxes.Buyer is responsible for all applicable taxes.
Proposal Price does not include sales, use, or personal property taxes, except as may be
additionally described. Unless otherwise specified, Proposal is valid for 30 calendar days
from the "Proposal Date". Vanguard Modular's willingness to enter into a contract at the
price and/or terms of payment proposed is contingent upon satisfactory credit review
and approval.
[Project Number]
[Proposal Date]
323
Modular Office Building 1,307 square feet
Four Private Offices
Central Meeting/Reception Area Dual Front Entry
Handicap Accessible Restroom
(24’ x 56’) NEW
Roof Load: 20 (psf)
Floor Load: 50 (psf)
Wind Load: 140 (mph)
HVAC: 2 (qty)
Roof Material: 45 mil EPDM SPECS (877) 438-8627
VanguardModular.com
324
Modular Project Description
Page 1 of 3
www.vanguardmodular.com
The information provided in this budgetary estimate is prepared for the referenced organization and is CONFIDENTIAL. Unauthorized distribution of this information is strictly p rohibited.
Prepared For: City of Tybee Island Estimate Date: November 18, 2019
Project No: Revision No:
Specifications:
Foundation including tie down charts for 100,120,130,and 140mph.Details should be appropriate for each wind load.
1344.00 Double Wide
1.00 Description of Unit ((( Nominal 24x56 (2) 11'8"x56'0" Modules )))
1.00 Destination:
CODES
1.00 IBC Coded
1.00 Business Occupancy
1.00 State Labels: GA,AL,FL,SC,NC,TN
1.00 140 MPH VASD Wind Load / 180 MPH VULT
112.00 Ground Snow Load 20 PSF
1.00 Approximate Shipping Height 13'9" Tall
FRAMES
2.00 Detachable Hitch
4.00 12 in I-Beam
2.00 Outrigger Frame
2.00 95 1/2" I-Beam Spacing
2.00 New Axles
2.00 New Tires
2.00 Tie Down Clips
FLOORS
1344.00 Woven Nylon Impregnated Bottom Board
112.00 2x8 Floor Joists 16" O.C.
112.00 Double Rim Joist 2x8 ((( Full Perimeter )))
1344.00 Decking 3/4" Sturdifloor Plywood
1.00 Hold Decking Back 5" on Each Side the Mate-Line
1344.00 VCT 1/8" Block Tile (12"x12")
WALLS & PARTITIONS
240.00 Wall Height 8'-0"
184.00 Double Top Plate
80.00 2" x 4" x 8' Interior Walls (Studs 16" O.C.)
160.00 2" x 6" Exterior Walls (Studs 16" O.C.)
320.00 Standard Trim
276.00 5/8" Vinyl Covered Gypsum (Type X / Fire Rated)
44.00 FRP (Textured) Wall Covering (8 ft. Walls)
Installed In Restrooms,And Janitors Closet
320.00 4" Vinyl Base Cove (Continuous Roll)
INTERIOR DOORS
6.00 36" x 80" -20 Min. Imp. Oak/Self Close Hinge
6.00 Floor Mounted Door Stops
6.00 Grade 2 - Tell Interior Lever Hardware
325
Proposal Dated: November 18, 2019
Photographs (Continued)
Page 2 of 3
www.vanguardmodular.com
ROOF
112.00 Truss Type - Box
112.00 2" - Overhang at the Sides
96.00 6" - Overhang at the Ends
112.00 Truss Spacing - 24" O.C.
1344.00 Roof Sheathing: FR 7/16" OSB Decking
1344.00 Roof Covering: 45 Mil. Black Rubber W/ Underlay
56.00 9" Black Peel & Stick Mate-Line Tape
12" Peel And Seal
2.00 Hurricane Straps (Side Only)
2.00 Attic Ventilation as Required
35.00 4 Layer - 24" x 3/4" Struct 1 Ridgebeam
1.00 Mate-Beams Maximum Span 35.3 Ft ((( 4 Layer Ridge Bean To Be Built Full Length From Front To Back - Customer To Remove
Walls At A Later Date )))
CEILING
1.00 Finished Ceiling Height 8'-0" AFF
1344.00 C-Spray
PLUMBING
1.00 Single Restroom, Handicap Accessible
1.00 Supply Lines - CPVC
1.00 Waste Pipe - PVC (Stub out only - below Fixture)
1.00 All Waste Line - Manifold On-Site by Others
1.00 Lavatory, Wall Mount W/ Mirror Metal Faucets
1.00 Mirror- Standard (Std. W/ Wall Hung Sink)
1.00 Vinyl - Anti-Scald Cover for Trap & Supply
1.00 Handicap Toilet (Tank Type)- With Grab Bars
1.00 Toilet Tissue Holder - Standard
1.00 6 - Gallon Water Heater
1.00 Hi-Lo Water Cooler (Double) (Factory Std.)
1.00 Fiberglass Mop Sink W/ Legs ((( Metal Faucets )))
ELECTRICAL
2.00 150 Amp Single Phase Exterior Panel Box NEMA 3
20.00 2-32 Flour. Light - Surface Mt. W/ T-8 Bulbs
6.00 Occupancy Sensor (Wall) W/Switch ((( As Required By Code )))
2.00 Porch Lights - Photo Cell
2.00 Emergency/ Exit Light W/ Remote Head Dual Remote Head
6.00 2x4 Blank J-Box W/ 3/4 EMT Stub @ 16" AFF
1 Installed In Each Office And 2 Installed In Open Area
1.00 Bathroom Vent / Light Combo
1.00 Romex Wiring Per Code (Std)
1.00 Receptacles Per Print 12' OC
2.00 Receptacles - GFI Protected
1 Installed In Each Restroom And 1 Installed By Sink In Break Area
1.00 Receptacles - Exterior GFI Protected
1.00 Heat Tape Receptacle - GFI
HVAC
24.00 Plenum Wall
2.00 3 Ton Wall Hung AC W/ 10 KW Heat
326
Proposal Dated: November 18, 2019
Photographs (Continued)
Page 3 of 3
www.vanguardmodular.com
2.00 Factory Std- Programmable Thermostat
92.00 Fiberglass Supply Duct (Std.)
72.00 Fiberglass Return Duct (Std).
CABINETS
5.00 Oak Base Lam. Cab.(Lowe's) W/ Roll Top
1.00 Handicap Accessible Knee Space Below Sink
1.00 Single Bowl Stainless Steel "Bar Sink" & Faucet
EXTERIOR
160.00 Hi-Rib Steel 26 Gauge (OSB 4 Sides)
160.00 Moisture Resist House Wrap - Full Perimeter
160.00 Hi-Rib Steel 26 Ga.Mans To Follow Roofline
112.00 2" - Overhang At The Sides
48.00 6" Overhang At The Ends ((( Cut back 6" around HVAC unit )))
WINDOWS
10.00 24x54 V/S Insulated B/Tinted
10.00 Vinyl Mini Blinds
EXTERIOR DOORS
2.00 36x80 ST/ST 4x24" VB
2.00 Lever Hardware Grade 2
2.00 Closer (Factory Std.) Dorma Grade 2
INSULATION
1344.00 R-30 Floor Insulation
160.00 R-19 Ext. Wall Insulation
1344.00 R-38 Ceiling
80.00 R-11 Interior Walls
OPTIONAL ITEMS
Hi-Rib Steel Skirting (See Quote For Pricing)
-------------------------------------------------------------------------------------------------------------------------------------------------------------
MEETING EXPECTATIONS:
HI-RIB EXTERIOR SIDING EXAMPLE
327
Delineation of Responsibilities
modular project
Division Sub Description VMBS Owner NA
DIVISION 1 : GENERAL CONDITIONS
1011 Performance Bonds x
1040 Building Permits/License x
1500 Temporary Heat/Lighting x
Portable Toilets x
Temporary Water & Power x
1502 Site Cleanup/Dumpster x
1700 Closeout/Acceptance x x
1900 Miscellaneous x
Taxes x
Prevailing Wage Scale (Davis-Bacon) x
Safety and Security Access Requirements For Workers x
Project Terms of Payment x x
Invoicing Procedure x x
DIVISION 2 : SITE WORK
2000 Site Work x
Accessibility x
Stake Site/Building Location x
2160 Excavation & Grading x
Spoilage Disposal x
Erosion Control x
2660 Final Connection of Domestic Water At Building Line x
2740 Final Connection of Sewer To Single Point at Building Line x
2900 Landscaping / Fine Grading x
Seeding x
Restoration x
DIVISION 3 : Concrete (SITE ONLY)
3300 Foundations (optional) x
DIVISION 6 : WOOD & PLASTIC (SITE ONLY)
6670 Decks/Landings (optional) x
DIVISION 9 : FINISHES (SITE ONLY)
9650 VCT Flooring with / without carpet bar x
9680 Carpeting with / without carpet bar x
DIVISION 10 : SPECIALTIES (SITE ONLY)
10100 Marker/Chalk/Tack Boards x
10425 Signage/Braille x
10520 Fire Extinguishers x
[Project Number]
[Proposal Date]
328
Delineation of Responsibilities
modular project
Division Sub Description VMBS Owner NA
10532 Awnings x
10800 Toilet Accessories x
DIVISION 13 : BUILDING (MODULAR BUILDING)
13121 Delivery Of Modular Units To Site Including Transp. Permits x
13122 Piers x
Dry-Stack Block/Steel Piers x
Surface Bond Dry Stack (with foundations) x
13123 Set-up x
Structurally Connect Modular Floors & Roofs x
Remove Hitches (Store Under Bldg or Stage Per Customer
Req.) (if skirting option taken) x
13125
Trim Out Exterior & Interior Walls/ Ceiling/Floors/Adjust
Doors x
13126 Anchor Modular Units Per Design Criteria x
13127 Skirting (Frame, Vents, Access Panel Included) (Optional) x
13128 Roof Seaming x
13151 Site Construct Connector Corridors x
DIVISION 16 : ELECTRICAL (SITE ONLY)
16410 Connect Electrical Service To Site x
Main Disconnect For Modular Building Connection x
Supply and Install MDP x
16610 Fire / Smoke Alarm Systems x
16620 Security Intrusion System x
16740 Clocks/Bells x
16750 Communication Systems x
Tap Existing Comm Service For Site x
Final Connection of Comm System x
16770 Data Systems x
Tap Existing Data Service For Site x
Final Connection of Data System x
[Project Number]
[Proposal Date]
329
Terms
1. Unless otherwise specified, Proposal is valid for 30 calendar days from the “Proposal Date”
2. Vanguard’s willingness to enter into a contract at the price and/or terms of payment proposed is contingent upon satisfactory credit review and approval
3. Proposal is contingent on mutually acceptable contract terms
4. Any Project Schedule provided with the Proposal is an estimate. Project Schedule will be confirmed at or around the time of Award, and may be subject to change orders throughout
the Project.
5. Unless otherwise agreed in writing, Vanguard will not accept any Liquidated or other damages for delays.
6. Prior to start of its Work, Vanguard shall provide a proper Certificate of Liability Insurance and Worker’s Compensation. Unless otherwise agreed in writing, “All Risk” and other
special insurance is not provided by Vanguard. As of the time of Substantial Completion, or as otherwise agreed, Buyer shall be responsible to insure the building(s), providing
insurance coverage in the types and limits as may be required by the contract to adequately protect the interests of all applicable parties.
7. Buyer is responsible for all applicable taxes. Proposal Price does not include sales, use, or personal property taxes, except as may be additionally described.
8. Unless otherwise agreed to in advance as a condition of the Contract, price assumes the use of non -union labor at non-prevailing wages. Any requirement for the payment of
prevailing wages or the use of union labor will result in additional charges.
9. Vanguard will take reasonable protective precautions to avoid damage to property and equipment. Vanguard will not accept responsibility for damage caused to paved or unpaved
surfaces due to weight of heavy equipment.
10. TITLE - Vanguard Modular Building Systems, LLC will retain title to the work until such time that they have been paid in full for the delivery, installation and either direct sale or
receipt of all amounts due to complete the finance lease of the building(s). Vanguard does not waive its rights to retain title and/or to place a lien or claim against the
Owner/Buyer/Lessee if it becomes reasonably necessary in order to protect Vanguard’s interests.
11. INDEMNIFICATION - Vanguard Modular Building Systems, LLC will indemnify Owner/Buyer/Lessee to the extent that they are legally responsible and permitted by Vanguard’s
insurance carrier.
12. START AND COMPLETION DATES - The contract Start Date shall be upon receipt of award and an executed contract. Barring any unforeseen delays, The Completion Date will
be in accordance with bid specifications and the attached Schedule (to be confirmed upon receipt of award). Vanguard is not responsible for any delays or damages beyond its
control including material shortages, strikes or union activity, fire, acts of God, freight embargoes, acts of war or terrorism, delays by regulatory or permit authorities, delays b y the
Owner or Architect or any employed by them, or any cause of delay beyond the control of Vanguard. In no event shall Vanguard be responsible for consequential or actual damages.
13. Labor will be non-union at non-prevailing wages unless required by contract
Exclusions
X = Excluded
x 1. Impact fees
x 2. All applicable taxes (sales, property & use)
x 3. Bonding
x 4. Special insurance
x 5. Cranes and additional spotting apparatus
x 6. Fire suppression system
x 7. Site security (unless otherwise stated)
x 8. Landscaping, irrigation, paving, walkways, curbing, and site restoration
x 9. Tap fees and lift station (if required)
x 10. Exterior fire rating
x 11. Architect and engineering fees
x 12. Rock removal
x 13. Off-site spoilage removal
x 14. Site utilities and connections to modular building – includes electric, gas, water, and sewer or septic
x 15. Communications services and connection – including but not limited to telephone, data, intercom, intrusion alarm, smoke & fire alarm
x 16. Lightning protection
x 17. Temporary access roads and walkways
x 18. Removal, repair, and/or replacement of obstructing fences, walls or gates
x 19. Temporary electric and water (contractor will supply power source for own tools and equipment)
20. Portable toilets
x 21. Laboratory and field testing of materials
22. Dedicated full-time site supervisory personnel (foreman will supervise work unless other provisions are required per the cont ract)
x 23. Costs associated with easement(s)
Terms & Exclusions
modular project
[Project Number]
[Proposal Date]
www.Vanguardmodular.com
330
Site Requirements
X = Applicable
x 1. No provisions allowed for obstructions below grade. If encountered, they would be a change order to the contract at an additional charge
x 2. The site must be level, dewatered, and accessible by truck with adequate turning radius and clearance from road to the site for delivery
x 3. Assumes site with 3,000 psf soil bearing capacity, bearing tests to be provided by Customer
x 4. All site plans and surveys to be provided by Customer
x 5. All underground utilities are to be clearly marked and flagged
x 6. Customer is responsible for obtaining and the cost of all permits, licenses, and Certificate of Occupancy
x 7. Due to volatility in fuel prices delivery charges are subject to a fuel surcharge.
x 8. Staging area adjacent to installation site, including any site improvements required to make it usable, by Customer
x 9. Where applicable, wheels and axles will remain on module(s), but may be removed and stored under for an additional fee
x 10. Site preparation by Customer
11. Building removal, return delivery, and site restoration will be billed at prevailing rates at time of return
x 12. Main electrical service to building panels by Customer
x 13. Customer is solely responsible to inform VMBS if site location is in a flood or fire zone
x 14. Customer is responsible for building maintenance
Site Requirements
modular project
[Project Number]
[Proposal Date]
www.Vanguardmodular.com
331
TIMELINE
Milestone Description Estimated Completion Date
Production Time when order placed with and contracts executed 6-8 weeks
Factory prints in hand 3 weeks
Time on job for install 1 week
Start to finish for this project from contract execution to final walk thru
estimation based on set up crew availability.
7-9 weeks
Estimation for local permitting ranges widely allow 30-90 days (check with
local authorities for exact timeline to obtain permits in your area)
Get Started Early As The
Building Will Be Ready Long
Before Permits Can Be
Obtained Thru Local Offices
Schedule
modular project
[Project Number]
[Proposal Date]
Any Project Schedule provided with the Proposal is an estimate.Project Schedule will
be confirmed at or around the time of Award, and may be subject to change orders
throughout the Project.332
333
334
P.O. Box 2749 – 403 Butler Avenue, Tybee Island, Georgia 31328-2749
(866) 786-4573 – FAX (866) 786-5737
www.cityoftybee.org
Item Attachment Documents:
32. Shawn Gillen: Employee Compensation for Extraordinary Service in Connection with
Emergency Circumstances in relation to Hurricane Dorian
335
Current Budget
YTD Expense
1st and 2nd Quarter
Projected Expense 3rd
and 4th Quarter
Estimated Yearly
Expense Total
% of
Budget Savings
Fund 100
1110 Health Ins Benefits 560.00 222.06 280.00 502.06 50%57.94
1130 Health Ins Benefits 9,831.00 4,505.28 4,915.50 9,420.78 50%410.22
1320 Health Ins Benefits 42,143.00 14,191.39 21,071.50 35,262.89 50%6,880.11
1510 Health Ins Benefits 9,938.00 6,230.09 4,969.00 11,199.09 50%*-1,261.09 *
1512 Health Ins Benefits 42,031.00 11,257.98 21,015.50 32,273.48 50%9,757.52
1516 Health Ins Benefits 9,670.00 3,697.85 4,835.00 8,532.85 50%1,137.15
1517 Health Ins Benefits 9,777.00 4,497.96 4,888.50 9,386.46 50%390.54
1519 Health Ins Benefits 9,723.00 0.00 4,861.50 4,861.50 50%4,861.50
1535 Health Ins Benefits 25,609.00 18,206.24 12,804.50 31,010.74 50%*-5,401.74 *
1540 Health Ins Benefits 9,858.00 4,502.71 4,929.00 9,431.71 50%426.29
1565 Health Ins Benefits 69,111.00 24,305.16 34,555.50 58,860.66 50%10,250.34
2650 Health Ins Benefits 33,219.00 15,262.74 16,609.50 31,872.24 50%1,346.76
3210 Health Ins Benefits 336,213.00 137,447.22 168,106.50 305,553.72 50%30,659.28
3510 Health Ins Benefits 246,006.00 40,671.29 123,003.00 163,674.29 50%82,331.71
3920 Health Ins Benefits 13,534.00 0.00 6,767.00 6,767.00 50%6,767.00
4210 Health Ins Benefits 155,593.00 67,319.75 77,796.50 145,116.25 50%10,476.75
4520 Health Ins Benefits 29,074.00 0.00 14,537.00 14,537.00 50%14,537.00
4975 Health Ins Benefits 36,891.00 14,241.20 18,445.50 32,686.70 50%4,204.30
6210 Health Ins Benefits 47,380.00 12,310.43 23,690.00 36,000.43 50%11,379.57
7220 Health Ins Benefits 37,979.00 17,595.96 18,989.50 36,585.46 50%1,393.54
7300 Health Ins Benefits 14,618.00 1,102.90 7,309.00 8,411.90 50%6,206.10
7564 Health Ins Benefits 23,307.00 10,792.86 11,653.50 22,446.36 50%860.64
Fund 215
3210 Health Ins Benefits 57,910.00 26,806.32 28,955.00 55,761.32 50%2,148.68
Fund 505
1512 Health Ins Benefits 14,564.00 6,781.68 7,282.00 14,063.68 50%500.32
4310 Health Ins Benefits 109,957.00 28,732.16 54,978.50 83,710.66 50%26,246.34
4410 Health Ins Benefits 74,394.00 32,017.09 37,197.00 69,214.09 50%5,179.91
Fund 540
1512 Health Ins Benefits 11,000.00 0.00 5,500.00 5,500.00 50%5,500.00
Fund 555
6180 Health Ins Benefits 95,810.00 39,771.92 47,905.00 87,676.92 50%8,133.08
Total 1,575,700.00 542,470.24 787,850.00 1,330,320.24 245,379.76
336